retroactive claim for input tax entitlement

Preservation of the right to claim the input tax (IV) refers to the statutory limitation on the right to assert or receive a refund of input tax from ...

A post-claim adjustment related to the input tax deduction. It denotes a demand or correction by tax authorities or a counterparty to reclaim or repay...

A claim to reclaim the input VAT (VAT paid on business purchases) from the tax authorities, i.e., a refund of the input tax credit to the enterprise.

A formal claim to the tax authorities for the reimbursement or refund of input VAT (the value-added tax paid on purchases that is deductible against t...

The legal period within which the right to claim a refund of input VAT from the tax authority may be exercised; after the period expires, the claim la...

Reduction of the deductible input VAT amount, for example when a business may claim only part of the input VAT or none at all, commonly in cases of mi...