Tag - Bad debts (relief for underpaid sales invoices)

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

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

United Kingdom

Court of Appeal Rejects BT’s Historical VAT Bad Debt Relief Claim

09 December 2023

Caribbean Netherlands

Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder

07 December 2023

Ghana

Proposed Amendments in 2024 Budget Statement Presented to Parliament

06 December 2023

Aruba

Refunds for Unpaid Invoices and Discounts: Important Reminder for Aruba

06 December 2023

Italy

Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy

30 November 2023

India

New GST Rule Imposes Tax Liability on Buyers, May Impact Businesses

17 November 2023

Lithuania

Amendment and Supplement to Commentary on Article 7 of VAT Law

15 November 2023

United States

Louisiana Denies Dillard’s Refund Claim for Sales Tax on Bad Debt Purchases

14 November 2023

Mexico

5 Major Developments in Mexico

08 November 2023

United States

Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers

27 October 2023

Bulgaria

New Regulations for Reducing Bad Debts

20 October 2023

Netherlands

Directors’ Liability for VAT Debts may become Less Stringent

09 October 2023

United States

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

08 October 2023

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

07 October 2023

Italy

Italy’s Unique Fiscal Rule: Non-Collected Consideration Payment Type for Services

06 October 2023

Croatia

Amendments to Croatia’s Tax Laws: Adjusting VAT Liability for Uncollected Receivables

05 October 2023

Italy

Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments

03 October 2023

Bulgaria

5 Major Developments in Bulgaria

30 September 2023

Ukraine

Can the seller reduce VAT when writing off accounts receivable? (Ukraine)

27 September 2023

United Kingdom

VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs

27 September 2023

United Kingdom

Efficiently Managing your VAT Liabilities to Improve Cashflow

22 September 2023

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

21 September 2023

Italy

VAT-related “Codice della crisi”for institutions, liquidators, and restructuring entities have been expanded

20 September 2023

Romania

Bad debts (relief for underpaid sales invoices), Triangulation

14 September 2023

Italy

VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible

09 September 2023

European Union

This Week’s VAT Court Calendar

09 September 2023

European Union

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

08 September 2023

Tag - Bad debts (relief for underpaid sales invoices)

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

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

Court of Appeal Rejects BT’s Historical VAT Bad Debt Relief Claim

Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder

Proposed Amendments in 2024 Budget Statement Presented to Parliament

Refunds for Unpaid Invoices and Discounts: Important Reminder for Aruba

Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy

New GST Rule Imposes Tax Liability on Buyers, May Impact Businesses

Amendment and Supplement to Commentary on Article 7 of VAT Law

Louisiana Denies Dillard’s Refund Claim for Sales Tax on Bad Debt Purchases

5 Major Developments in Mexico

Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers

New Regulations for Reducing Bad Debts

Directors’ Liability for VAT Debts may become Less Stringent

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

HMRC Guidance: Insolvency (VAT Notice 700/56)

Italy’s Unique Fiscal Rule: Non-Collected Consideration Payment Type for Services

Amendments to Croatia’s Tax Laws: Adjusting VAT Liability for Uncollected Receivables

Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments

5 Major Developments in Bulgaria

Can the seller reduce VAT when writing off accounts receivable? (Ukraine)

VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs

Efficiently Managing your VAT Liabilities to Improve Cashflow

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

VAT-related “Codice della crisi”for institutions, liquidators, and restructuring entities have been expanded

Bad debts (relief for underpaid sales invoices), Triangulation

VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible

This Week’s VAT Court Calendar

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

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