Art. 113 VAT from 2024
Art. 113 Application of the new law
1 In order to determine whether the exemption from tax liability under Article 10 paragraph 2 exists when this Act comes into force, the new law shall be applied to the supplies taxable under this Act generated in the twelve months prior to it coming into force.
2 The provisions on retrospective input tax deduction under Article 32 also apply to supplies that did not entitle the taxable person to make an input tax deduction before this Act came into force.
3 Subject to Article 91, the new procedural law applies to all procedures pending on the date that this Act comes into force.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
