In the event that a Member State sets a limitation period after which the right of a taxable person with a definitively irrecoverable debt to a reduction of the taxable amount lapses, according to the ECJ, on the basis of Article 90 of the VAT Directive (in conjunction with the principle of fiscal neutrality and the principle of effectiveness) does not start this limitation period at the time when the payment obligation should originally have been fulfilled, but at the time when the debt has become definitively irrecoverable.
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
Latest Posts in "European Union"
- EU Must Intensify Efforts Against Tax Fraud and Corruption, Says Chief Prosecutor
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- Virtual Currency Taxation: Analyzing VAT Implications in Gaming Post Case C-472/24
