Atypical Fiscal States: Fiscal Inactivity State and the Fiscal Body Ex-Officio Cancellation of the Registration Code for VAT Purposes
The state of fiscal inactivity of a tax payer, as well as the cancellation of the registration code for VAT purposes, generate important fiscal effects, both for the tax payers concerned and for the beneficiaries that purchase goods and services from them.In case these tax payers continue to develop economic activities, they are subject to the obli