@article{8861e338bfb64225a6260fbfa8049570,
title = "ARVI ir ko. Option to charge VAT on sale of immovable property. Conditions for exercise of the option. An obligation to adjust deductions due to the failure to meet a formal requirement",
keywords = "VAT, Adjustment, Immovable property, Optional tax liability, Tax law, EU law, EU-r{\"a}tt",
author = "Mariya Senyk",
year = "2022",
month = oct,
language = "English",
volume = "2022",
journal = "Highlights and Insights on European Taxation",
issn = "2210-2337",
publisher = "Wolters Kluwer",
number = "10",
}