According to the CJEU, the reduction of the taxable amount in the event of non-payment referred to in Article 90(1) of the VAT Directive and the principle of fiscal neutrality do not preclude a regulation of a Member State on the basis of which this reduction is not applied in respect of of an insurer who, under an insurance contract for commercial receivables, pays to an insured, by way of compensation for non-payment of a receivable, part of the amount of the taxable amount of the relevant taxable transaction, including VAT, although that part of the claim and all rights attached thereto have been transferred to that insurer in accordance with that agreement.
Source BTW jurisprudentie
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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