Italy Issuing VAT Adjustment Note for Extraordinary Operations: Clarifications from Revenue Agency 2 weeks ago
United States California: New Law Repeals Bad Debt Deduction for Lenders and Retailer Affiliates and Limits Claimants to Retailers 2 weeks ago
Netherlands VAT and Bad Debts in the Netherlands: Adjusting Taxable Amount and Related Output VAT 3 weeks ago
United States California Sales and Use Tax Bad Debt Deduction Changes Effective January 1, 2025 3 weeks ago
United States California budget includes sales tax bad debt deduction limitation and suspension 1 month ago
Philippines Philippine BIR Clarifies VAT Credit on Uncollected Receivables Under Ease of Paying Taxes Act 1 month ago
Czech Republic Czech Ministry of Finance Proposes VAT Act Amendments to Align with EU Law and Practices 1 month ago
United States California Senate Bill 167: New Sales Tax Measures and Bad Debt Deduction Changes 1 month ago
Poland Court ruling in Warsaw upholds invoice requirement for bad debt relief under VAT Act. 2 months ago
Norway Consultation on Time Limit for VAT Deductions on Unpaid Trade Receivables by Norwegian Ministry of Finance 2 months ago
Czech Republic Proposed Changes to VAT Act 2025: Impact on Employers and Financial Activities 2 months ago
Denmark Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree 3 months ago
Switzerland Proposed Adjustments to VAT Law for Bankruptcy Threshold – Consultation Draft 3 months ago
BulgariaEuropean Union Comments on ECJ C-314/22: CJEU’s “Bad Debts” Judgment Prompts Rethink on VAT Refunds in Bulgaria 3 months ago
Netherlands Disputed VAT deduction on management fees leads to tax assessment and penalties 3 months ago
Netherlands Amsterdam Court of Appeal Decision whether VAT is due on unused minutes, texts, and data in mobile phone subscriptions 3 months ago
Philippines Implementation of EOPT Act Amendments on VAT and Percentage Tax: Revenue Regulation 03-2024 3 months ago
Czech Republic VAT Act Amendment Effective from 1 January 2025: Ministry of Finance Updates and Changes 3 months ago
European UnionPoland C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy 3 months ago
Sweden Taxable Person in Special Cases: Abandonment and Contract Waiver in Bankruptcy Proceedings 3 months ago
Sweden Clarification: Invoicing rules in VAT law for deliveries and supplies outside the EU 3 months ago
Spain Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice 3 months ago
Italy General Asset Liquidation Allows VAT Adjustment: Equivalence to Administrative Liquidation for Credit Note Issuance 4 months ago