- Agenzia delle Entrate issued resolution n. 47/E on September 19, 2024
- Once a company is dissolved without issuing a credit note to decrease VAT, the shareholders cannot issue it themselves to recover the VAT related to an uncollected credit.
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.
