Italy Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy 4 months ago
United States Louisiana Denies Dillard’s Refund Claim for Sales Tax on Bad Debt Purchases 5 months ago
United States Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers 5 months ago
United States Ohio: Draft Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions 6 months ago
Croatia Amendments to Croatia’s Tax Laws: Adjusting VAT Liability for Uncollected Receivables 6 months ago
Italy Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments 6 months ago
United Kingdom VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs 6 months 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 6 months ago
Italy VAT-related “Codice della crisi”for institutions, liquidators, and restructuring entities have been expanded 6 months ago
Italy VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible 7 months ago
European Union Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG 7 months 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 7 months ago
Italy Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’ 7 months 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? 7 months ago
European Union Multijurisdictional: VAT corrections in case of bad debts considering EU case law 7 months ago