Occurrence and Exercising of the Right of Deduction of Tax Charged in Connection with Termination of Registration under This Law and Subsequent Registration of the Person

Art. 71.

(1)

 ⁵⁴ The right under Art. 70 shall occur on the date of subsequent registration and it shall be exercised during the tax period after the registration date, whereby the available assets and the tax charged thereof at the time of deregistration, as included in the registration list under Art. 70, shall be reported in the purchase log.

(2)

 ⁵⁵

(3)

 ⁵⁶ The right of deduction of tax credit under Art. 70 shall not occur and it shall not be exercised by the registered person, where the registration list was submitted after the third day as from the registration date under this Law.