Both in the legislative and enforcement fields, much has happened since the Court of Justice of the European Union issued an order in the PORR case on 24 October 2019 in respect of VAT refunds on irrecoverable debts. This is because the order originally paved the way for taxpayers to reclaim VAT that was paid to the state for domestic transactions subject to direct taxation, but which could no longer really be recovered due to the customer’s insolvency.
Source
See also Roadtrip through ECJ Cases – Bad debts (Art. 90, 185)
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