Netherlands Disputed VAT deduction on management fees leads to tax assessment and penalties 29 April 2024
Netherlands Amsterdam Court of Appeal Decision whether VAT is due on unused minutes, texts, and data in mobile phone subscriptions 25 April 2024
Philippines Implementation of EOPT Act Amendments on VAT and Percentage Tax: Revenue Regulation 03-2024 18 April 2024
Czech Republic VAT Act Amendment Effective from 1 January 2025: Ministry of Finance Updates and Changes 17 April 2024
European UnionPoland 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: 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 UnionPoland 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
BulgariaEuropean Union ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps 18 March 2024
Spain Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment 11 March 2024
BulgariaEuropean 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
BulgariaEuropean 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
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
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 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