A court decision concerning civil law debt offsetting system as a means of payment to credit VAT
There has been a split among the courts as to whether a value added tax (VAT) refund can be the means for resolving a VAT liability. One position of the courts has been that the VAT refund amount is not available for resolving the VAT liability, whereas other courts have concluded that the VAT refund can be used as a credit to resolve a VAT liability.
Source KPMG
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