The operative part of uniformity decision no. 3/2013 KMJE

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According to tax law regulations in force until 31 December 2011 the sale of a movable property within the framework of business activity is a conduct of business, for which the tax payer shall pay personal income tax under Article 58, paragraph (8) of the Act on Income Tax and according to the regulation on revenue coming from independent activity even if the tax payer failed to register himself as VAT payer and thereby he did not become entitled to VAT deduction.