Tag - Bad debts (relief for underpaid sales invoices)

Bulgaria European Union

ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable

07 September 2023

Italy

Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’

01 September 2023

Netherlands

Court of Appeal in The Hague: Bad debts for (partial) non-payment of installments of equipment credit; compensation for the delivery of a mobile device?

30 August 2023

France

VAT registrations and simplications in France

28 August 2023

European Union

Multijurisdictional: VAT corrections in case of bad debts considering EU case law

24 August 2023

United Kingdom

UT: British Telecommunications Plc – claim for relief for bad debts

03 August 2023

United Kingdom

UT: British Telecommunications Plc – claim for relief for bad debts

25 July 2023

Bulgaria

Introduction of VAT bad-debt relief

21 July 2023

Bulgaria

Changes in the Regulation for the Implementation of the Value Added Tax Act

21 July 2023

Italy

Obligation to pay VAT remains regardless of actual collection

18 July 2023

Netherlands

No VAT refund from irrecoverable debtors due to failure to submit a separate refund request

18 July 2023

Netherlands

Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT

13 July 2023

Spain

5 Major Developments in Spain

12 July 2023

United Kingdom

5 Major Developments in the United Kingdom

11 July 2023

Croatia

5 Major Developments in Croatia

10 July 2023

Ukraine

5 Major Developments in Ukraine

09 July 2023

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

06 July 2023

Germany

5 Major Developments in Germany

06 July 2023

Philippines

5 Major Developments in Philippines

06 July 2023

Greece

5 Major Developments in Greece

04 July 2023

Hungary

5 Major Developments in Hungary

30 June 2023

United Kingdom

VAT treatment of residential service charges

30 June 2023

United Kingdom

“British Telecommunications plc v HMRC – No reasonable prospect of success for claims for VAT relief on bad debts “

30 June 2023

Slovakia

5 Major Developments in Slovakia

28 June 2023

Bulgaria

Official Gazette – Reduction of tax base and accrued tax on bad debt

28 June 2023

Bulgaria

5 Major Developments in Bulgaria

27 June 2023

Croatia

Changes to tax regulations in 2023: Bad debts, VAT registration, …

26 June 2023

Austria

5 Major Developments in Austria

25 June 2023

United Kingdom

British Telecommunications PLC – UT – procedural case – Bad Debt Relief – whether FTT correct to strike out appeal – yes

08 June 2023

Germany

VAT Insolvency Law – Subsequent Liability of the Taxable Person for VAT Debts

07 June 2023

United Kingdom

British Telecommunications plc: historical VAT bad debt relief – Upper Tribunal

03 June 2023

United Kingdom

BT Group Fails to Get VAT Refund in UK Court Again

01 June 2023

United Kingdom

UT: British Telecommunications Plc – claim for relief for bad debts

01 June 2023

Tag - Bad debts (relief for underpaid sales invoices)

ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable

Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’

Court of Appeal in The Hague: Bad debts for (partial) non-payment of installments of equipment credit; compensation for the delivery of a mobile device?

VAT registrations and simplications in France

Multijurisdictional: VAT corrections in case of bad debts considering EU case law

UT: British Telecommunications Plc – claim for relief for bad debts

UT: British Telecommunications Plc – claim for relief for bad debts

Introduction of VAT bad-debt relief

Changes in the Regulation for the Implementation of the Value Added Tax Act

Obligation to pay VAT remains regardless of actual collection

No VAT refund from irrecoverable debtors due to failure to submit a separate refund request

Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT

5 Major Developments in Spain

5 Major Developments in the United Kingdom

5 Major Developments in Croatia

5 Major Developments in Ukraine

HMRC Guidance: Insolvency (VAT Notice 700/56)

5 Major Developments in Germany

5 Major Developments in Philippines

5 Major Developments in Greece

5 Major Developments in Hungary

VAT treatment of residential service charges

“British Telecommunications plc v HMRC – No reasonable prospect of success for claims for VAT relief on bad debts “

5 Major Developments in Slovakia

Official Gazette – Reduction of tax base and accrued tax on bad debt

5 Major Developments in Bulgaria

Changes to tax regulations in 2023: Bad debts, VAT registration, …

5 Major Developments in Austria

British Telecommunications PLC – UT – procedural case – Bad Debt Relief – whether FTT correct to strike out appeal – yes

VAT Insolvency Law – Subsequent Liability of the Taxable Person for VAT Debts

British Telecommunications plc: historical VAT bad debt relief – Upper Tribunal

BT Group Fails to Get VAT Refund in UK Court Again

UT: British Telecommunications Plc – claim for relief for bad debts

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