Tag - Bad debts (relief for underpaid sales invoices)

Italy

General Asset Liquidation Allows VAT Adjustment: Equivalence to Administrative Liquidation for Credit Note Issuance

12 April 2024

Poland

Important judgment of the Supreme Administrative Court in the case of bad debt relief in VAT

10 April 2024

Italy

General asset liquidation allows VAT adjustment: comparison to administrative liquidation

10 April 2024

European Union Poland

CJEU Ruling: Poland Must Accept Cash Register Receipts as Evidence of Overstated VAT

27 March 2024

European Union

Comments on ECJ C-314/22: Bad Debt Relief: Creditor Entitled to Interest

24 March 2024

Bulgaria European Union

ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps

18 March 2024

Kazakhstan

E-Tamga VAT Administration: A Solution or a Complication?

17 March 2024

Germany

VAT Adjustment for Subsidiary after Successful Insolvency Challenge

15 March 2024

Spain

Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment

11 March 2024

European Union

Comments on ECJ C-314/22: VAT refund in case of ‘bad’ debts

08 March 2024

Bulgaria European Union

ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification

05 March 2024

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

05 March 2024

Bulgaria European Union

ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation

05 March 2024

Italy

Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings.

05 March 2024

European Union

Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law

04 March 2024

European Union

ECJ: Recovery of VAT on bad debts with appropriate expiry date

03 March 2024

Italy

Professional Credit in Bankruptcy: VAT and Taxable Base Strictly Linked to Insolvent Professional’s Credit

01 March 2024

European Union

Recovery of VAT for non-payment with appropriate deadline for expiration

01 March 2024

Bulgaria European 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

29 February 2024

South Africa

Proposed VAT Claw-Back Amendment for Recovered Debts in South Africa’s National Budget Address

28 February 2024

United States

Illinois Sales Tax Regulation Amended for Finance Companies and Lending Agencies

27 February 2024

United States

Louisiana Appellate Court Says Store Can’t Claim Bad-Debt Refunds on Sales from Store-Branded Credit Cards

19 February 2024

United States

Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions

09 February 2024

Germany

VAT Treatment in Invoice for Division of Assets: BFH Ruling and Implications

01 February 2024

United Kingdom

VAT Bad Debt Relief: Eligibility, Documentation, and Claim Process

24 January 2024

United States

Indiana Tax Court Rules in Favor of Taxpayer: Sales Tax & Bad Debts

20 January 2024

Ukraine

Consequences of VAT compensation for unpaid goods: implications for the buyer

16 January 2024

United States

Indiana Tax Court Says Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions

12 January 2024

Spain

Methods of claiming debt collection in the modification of the taxable base procedure

09 January 2024

Germany

Tax Correction for Bad Debt – How to Do It Wrong

27 December 2023

European Union

Recovering VAT on Unpaid Invoices from Bankrupt Customers: EU Formalities and Legal Challenges

27 December 2023

Italy

Exclusion of Accessory between Refund Guarantee and Tax Relationship: Irrelevance of Non-notification to Guarantor

22 December 2023

Ghana

Ghana’s 2024 Budget: Key VAT Changes and Implications for Businesses

20 December 2023

Tag - Bad debts (relief for underpaid sales invoices)

General Asset Liquidation Allows VAT Adjustment: Equivalence to Administrative Liquidation for Credit Note Issuance

Important judgment of the Supreme Administrative Court in the case of bad debt relief in VAT

General asset liquidation allows VAT adjustment: comparison to administrative liquidation

CJEU Ruling: Poland Must Accept Cash Register Receipts as Evidence of Overstated VAT

Comments on ECJ C-314/22: Bad Debt Relief: Creditor Entitled to Interest

ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps

E-Tamga VAT Administration: A Solution or a Complication?

VAT Adjustment for Subsidiary after Successful Insolvency Challenge

Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment

Comments on ECJ C-314/22: VAT refund in case of ‘bad’ debts

ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification

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

ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation

Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings.

Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law

ECJ: Recovery of VAT on bad debts with appropriate expiry date

Professional Credit in Bankruptcy: VAT and Taxable Base Strictly Linked to Insolvent Professional’s Credit

Recovery of VAT for non-payment with appropriate deadline for expiration

ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment

Proposed VAT Claw-Back Amendment for Recovered Debts in South Africa’s National Budget Address

Illinois Sales Tax Regulation Amended for Finance Companies and Lending Agencies

Louisiana Appellate Court Says Store Can’t Claim Bad-Debt Refunds on Sales from Store-Branded Credit Cards

Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions

VAT Treatment in Invoice for Division of Assets: BFH Ruling and Implications

VAT Bad Debt Relief: Eligibility, Documentation, and Claim Process

Indiana Tax Court Rules in Favor of Taxpayer: Sales Tax & Bad Debts

Consequences of VAT compensation for unpaid goods: implications for the buyer

Indiana Tax Court Says Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions

Methods of claiming debt collection in the modification of the taxable base procedure

Tax Correction for Bad Debt – How to Do It Wrong

Recovering VAT on Unpaid Invoices from Bankrupt Customers: EU Formalities and Legal Challenges

Exclusion of Accessory between Refund Guarantee and Tax Relationship: Irrelevance of Non-notification to Guarantor

Ghana’s 2024 Budget: Key VAT Changes and Implications for Businesses

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