On February 29, the Court of Justice of the European Union (CJEU) delivered a landmark judgment regarding VAT refunds on bad debts in Bulgaria, potentially reshaping VAT refund practices for periods before 2023. The 2024 CJEU judgment clarified that suppliers could adjust their tax base and claim VAT refunds on uncollected debts without having issued a credit note or notifying the debtor.
Source Taxually
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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