United Kingdom VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs 4 days ago
Spain The burofax is a valid means to prove that payment has been claimed from the debtor and to be able to recover the uncollected VAT 1 week ago
Italy VAT-related “Codice della crisi”for institutions, liquidators, and restructuring entities have been expanded 2 weeks ago
Italy VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible 3 weeks ago
European Union Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG 3 weeks ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable 3 weeks ago
Italy Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’ 1 month ago
Netherlands Court of Appeal in The Hague: Bad debts for (partial) non-payment of installments of equipment credit; compensation for the delivery of a mobile device? 1 month ago
European Union Multijurisdictional: VAT corrections in case of bad debts considering EU case law 1 month ago
Netherlands No VAT refund from irrecoverable debtors due to failure to submit a separate refund request 3 months ago
Netherlands Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT 3 months ago
United Kingdom “British Telecommunications plc v HMRC – No reasonable prospect of success for claims for VAT relief on bad debts “ 3 months ago