- Bulgaria is in violation of EU law by requiring correction of a correct invoice in case of non-payment as a condition for reduction of VAT taxable amount, according to Advocate General Kokott.
- The case involves the Bulgarian Consortium Remi Group AD, which requested a settlement of €640,000 in VAT unpaid by its customers from 2006-2012, but was rejected by Bulgarian Tax Authorities.
- The AG concludes that Bulgaria misapplied the derogation referred to in art. 90(2) of the VAT Directive by completely ruling out a reduction in the taxable amount, instead of taking into account uncertainty about definitive non-payment.
Source Taxlive
See also
- C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable
- Roadtrip through ECJ Cases – Bad debts (Art. 90, 185)
