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Issuing VAT Adjustment Note for Extraordinary Operations: Clarifications from Revenue Agency

  • Agenzia delle Entrate clarifies issuing VAT variation note for extraordinary operations
  • Company succeeding cedent/commissionaire can issue variation note for original operations
  • In case of extraordinary corporate operations (merger, incorporation), new company assumes rights and obligations of merging/incorporating companies

Source: ipsoa.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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