Philippines Implementation of EOPT Act Amendments on VAT and Percentage Tax: Revenue Regulation 03-2024 7 days ago
Czech Republic VAT Act Amendment Effective from 1 January 2025: Ministry of Finance Updates and Changes 1 week ago
European UnionPoland C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy 1 week ago
Sweden Taxable Person in Special Cases: Abandonment and Contract Waiver in Bankruptcy Proceedings 1 week ago
Sweden Clarification: Invoicing rules in VAT law for deliveries and supplies outside the EU 1 week ago
Spain Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice 1 week ago
Italy General Asset Liquidation Allows VAT Adjustment: Equivalence to Administrative Liquidation for Credit Note Issuance 2 weeks ago
Poland Important judgment of the Supreme Administrative Court in the case of bad debt relief in VAT 2 weeks ago
Italy General asset liquidation allows VAT adjustment: comparison to administrative liquidation 2 weeks ago
European UnionPoland CJEU Ruling: Poland Must Accept Cash Register Receipts as Evidence of Overstated VAT 4 weeks ago
BulgariaEuropean Union ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps 1 month ago
Spain Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment 1 month ago
BulgariaEuropean Union ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification 2 months ago
European Union Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer 2 months ago
BulgariaEuropean Union ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation 2 months ago
Italy Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings. 2 months ago
European Union Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law 2 months ago
Italy Professional Credit in Bankruptcy: VAT and Taxable Base Strictly Linked to Insolvent Professional’s Credit 2 months ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment 2 months ago
South Africa Proposed VAT Claw-Back Amendment for Recovered Debts in South Africa’s National Budget Address 2 months ago
United States Illinois Sales Tax Regulation Amended for Finance Companies and Lending Agencies 2 months ago
United States Louisiana Appellate Court Says Store Can’t Claim Bad-Debt Refunds on Sales from Store-Branded Credit Cards 2 months ago
United States Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions 3 months ago