Tag - Bad debts (relief for underpaid sales invoices)

European Union Poland

C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy

16 April 2024

Sweden

Taxable Person in Special Cases: Abandonment and Contract Waiver in Bankruptcy Proceedings

16 April 2024

Sweden

Clarification: Invoice should explain why VAT has not been charged

16 April 2024

Sweden

Clarification: Invoicing rules in VAT law for deliveries and supplies outside the EU

16 April 2024

Spain

Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice

15 April 2024

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

Tag - Bad debts (relief for underpaid sales invoices)

C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy

Taxable Person in Special Cases: Abandonment and Contract Waiver in Bankruptcy Proceedings

Clarification: Invoice should explain why VAT has not been charged

Clarification: Invoicing rules in VAT law for deliveries and supplies outside the EU

Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice

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

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