- Value-added tax (VAT) refunds on bad debts is a hot topic in both international and Bulgaria court practice.
- As of 2023, Bulgaria introduced a legal framework for bad-debt relief in the local VAT Act, but many questions related to the refund for past periods remain.
- A recent decision from the Court of Justice of the European Union on a Bulgarian request for a preliminary ruling could open the door for VAT refund opportunities for past periods.
Source EY
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- General Court T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive
- European Court T-614/25 (Trading 4 v Valsts ieņēmumu dienests) – Judgment – Attribution of a Single Intra-Community Transport in a Triangular Chain Involving Excise Goods
- EU VAT Fraud Spurs Digital Reform with ViDA Proposal
- EU Import VAT Relief for Repaired or Processed Goods
- EU Court: VAT Clawback on Premises Retained in Going-Concern Transfer
