- The Court of Cassation ruled on the determination of the VAT taxable base in the case of partial payment of a credit by a professional in a bankruptcy procedure
- The Court reaffirmed the principle of the inseparability of taxable base and VAT
- In a specific case, a professional received a partial payment (45%) of their credit in a bankruptcy distribution, and requested a refund of the full VAT amount paid
- The Tax Agency only refunded 55% of the VAT, considering that the remaining 45% had already been recovered through the partial payment of the credit
- The Court agreed with the Tax Agency’s decision, stating that the professional’s obligation includes both the taxable base and VAT, and the VAT should be excluded from the partial payment received.
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.
