- The European Court of Justice ruled on conditions for recovering VAT on unpaid invoices
- A Bulgarian company sought to offset unpaid invoices with VAT declared on them
- The tax authority rejected the request due to missed deadline and lack of proof of non-payment
- The court referred to Directive 2006/112/EC, stating VAT refund cannot be completely excluded if payment is at risk
- Questions were raised on whether a member state can set a deadline for VAT refund on unpaid transactions
- The Court found that such a deadline is not in conflict with Directive 2006/112/EC
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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