Tag - Bad debts

European Union

Bad debts/Non-Payments in EU VAT Law

3 days ago

Poland

Extending the application of the bad debt relief under SLIM VAT 2

2 weeks ago

Czech Republic European Union

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

4 weeks ago

Poland

Changes in the Polish VAT Act – SLIM VAT 2 – Bad debt, Triangulation, Deduction VAT on I/C Acquisitions

1 month ago

Netherlands

Additional assessment for VAT not reduced by turnover tax for bankrupt customer

2 months ago

United Arab Emirates

Bad Debts Adjustments and Reversal of Input Tax

2 months ago

United States

Texas: Proposed rule changes for comment define “bad debt credit” terms and reflect policy

2 months ago

United States

Texas: Proposed Rule Changes for Comment Define “Bad Debt Credit” Terms and Reflect Policy

2 months ago

United Kingdom

Interest on Bad Debt Relief claims runs from the date of the claim and not earlier

3 months ago

Italy

Recovery of VAT on credits not collected in bankruptcy proceedings

3 months ago

Hungary

Conditions for VAT recovery on Bad Debts

3 months ago

Poland

SLIM VAT 2 signed by the President

4 months ago

Slovakia

VAT refund for bad debts

4 months ago

Poland

SLIM VAT 2 package to be introduced on 1 October 2021

4 months ago

Italy

Credit note during a judicial annulment

4 months ago

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

4 months ago

Netherlands

Bad debt request was submitted too late

5 months ago

Italy

COVID-19 VAT bad debt relief

5 months ago

New Zealand

Debt factoring arrangements

5 months ago

European Union Slovenia

Flashback on ECJ Cases – C-396/16 (T – 2) – Bad debts, VAT deduction upon homologation preventive agreement

6 months ago

Slovakia

Bad debt relief in Slovakia

6 months ago

European Union Romania

ECJ C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Judgment – Input VAT deduction prior to insolvency proceedings

6 months ago

United Kingdom

Debt factoring and VAT

6 months ago

Hungary

Key VAT proposals in summer 2021 tax package

6 months ago

Poland

Pending legislation concerning VAT on e-commerce; withholding tax rules further delayed

6 months ago

Italy

Law Decree “Sostegni bis” – Immediate recovery of VAT on outstanding receivables from customers subject to insolvency proceedings

6 months ago

Italy

Amendments to VAT “bad debt” relief rules

7 months ago

Italy

VAT refund starting from the opening of the insolvency procedure

7 months ago

Hungary

Proposed spring tax law amendments: Reporting by payment service providers, E-Commerce, Bad debts

7 months ago

United Kingdom

HMRC internal manual: VAT Bad Debt Relief

7 months ago

United Kingdom

Indirect effects: have bad debts ended non-statutory remedies in VAT?

7 months ago

United Kingdom

Seven Conditions To Claim (bad debt) VAT Relief

7 months ago

Cyprus

Legislative changes allowing settlement of overdue tax debts, VAT-related write-offs (COVID-19)

7 months ago

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Tag - Bad debts

Bad debts/Non-Payments in EU VAT Law

Extending the application of the bad debt relief under SLIM VAT 2

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

Changes in the Polish VAT Act – SLIM VAT 2 – Bad debt, Triangulation, Deduction VAT on I/C Acquisitions

Additional assessment for VAT not reduced by turnover tax for bankrupt customer

Bad Debts Adjustments and Reversal of Input Tax

Texas: Proposed rule changes for comment define “bad debt credit” terms and reflect policy

Texas: Proposed Rule Changes for Comment Define “Bad Debt Credit” Terms and Reflect Policy

Interest on Bad Debt Relief claims runs from the date of the claim and not earlier

Recovery of VAT on credits not collected in bankruptcy proceedings

Conditions for VAT recovery on Bad Debts

SLIM VAT 2 signed by the President

VAT refund for bad debts

SLIM VAT 2 package to be introduced on 1 October 2021

Credit note during a judicial annulment

HMRC Guidance: Insolvency (VAT Notice 700/56)

Bad debt request was submitted too late

COVID-19 VAT bad debt relief

Debt factoring arrangements

Flashback on ECJ Cases – C-396/16 (T – 2) – Bad debts, VAT deduction upon homologation preventive agreement

Bad debt relief in Slovakia

ECJ C-182/20 (Administraţia Judeţeană a Finanţelor Publice Suceava and Others) – Judgment – Input VAT deduction prior to insolvency proceedings

Debt factoring and VAT

Key VAT proposals in summer 2021 tax package

Pending legislation concerning VAT on e-commerce; withholding tax rules further delayed

Law Decree “Sostegni bis” – Immediate recovery of VAT on outstanding receivables from customers subject to insolvency proceedings

Amendments to VAT “bad debt” relief rules

VAT refund starting from the opening of the insolvency procedure

Proposed spring tax law amendments: Reporting by payment service providers, E-Commerce, Bad debts

HMRC internal manual: VAT Bad Debt Relief

Indirect effects: have bad debts ended non-statutory remedies in VAT?

Seven Conditions To Claim (bad debt) VAT Relief

Legislative changes allowing settlement of overdue tax debts, VAT-related write-offs (COVID-19)

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