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
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
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
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
Poland Ruling: VAT taxation of the cedent’s service based on the promised assignment agreement and the right of the assignee to reduce the amount of tax due by the amount of tax invoiced by the cedent 19 December 2023
Caribbean Netherlands Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder 07 December 2023