Tag - Bad debts (relief for underpaid sales invoices)

European Union Germany

Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts

02 March 2023

European Union United Kingdom

Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

27 February 2023

European Union

Comments on ECJ C-482/21: VAT refund on assignments of bad debts

25 February 2023

United Arab Emirates

Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases

21 February 2023

Germany

VAT for pharmacies and insolvency of the billing service provider

17 February 2023

European Union

Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!

12 February 2023

European Union

Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt

11 February 2023

European Union Hungary

ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply

09 February 2023

Netherlands

Court of The Hague confirms input VAT correction for unpaid invoices

09 February 2023

Slovakia

From 1.1.2023: VAT bad debts relief & obligation to correct deducted input VAT

05 February 2023

Bulgaria

Bulgaria introduces bad debt relief to fall in line with EU

01 February 2023

European Union

How to recover VAT from unpaid invoices?

31 January 2023

United Kingdom

HBOS & Lloyds Banking Group – UT – Bad Debt Relief and interest – date from which interest runs – taxpayer win

25 January 2023

Slovakia

Correction of deducted VAT from outstanding liabilities from January 1, 2023 in Slovakia

24 January 2023

United States

Bad debt sales tax credit and B&O tax deduction (Washington State)

19 January 2023

United Kingdom

Interest on Bad Debt Relief claims runs from a date earlier that of the claim

18 January 2023

Spain

VAT measures in 2023 budget law

18 January 2023

Spain

Tax measures in 2023 budget law

18 January 2023

Italy

Ruling 32: Invoice regularization: how to recover VAT

14 January 2023

United Kingdom

UT: HBOS PLC – s78 VATA 1994 interest for official error (bad debt relief related)

14 January 2023

Bulgaria

Changes in VAT law

14 January 2023

United States

Washington: Retailer Can’t Claim “Bad Debt” Refunds on Defaulted Private Label Credit Card Payments

13 January 2023

Spain

Changes to the bad debt procedures per Jan 1, 2023

12 January 2023

Bulgaria

Bulgaria VAT relief on bad debts 2023

11 January 2023

Bulgaria

Changes in VAT law, including reporting of data regarding cross-border payments

11 January 2023

India

5 Major Developments in India

10 January 2023

United States

Ohio: New Law Permits Bad Debt Deductions for Certain Private Label Credit Card Transactions

07 January 2023

Lithuania

5 Major Developments in Lithuania

07 January 2023

Bulgaria

Various amendments to the VAT act (a.o. bad debts, rate, reverse charge, scrapping, fuel and export)

06 January 2023

Netherlands

5 Major Developments in Netherlands

06 January 2023

Spain

A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023

05 January 2023

Singapore

Singapore Gazettes Amended Simplified Invoicing and Tax Credits Regulations

05 January 2023

United States

Ohio Expands Bad Debts to Include Tax Paid on Purchases made with Private Label Credit Cards

05 January 2023

Tag - Bad debts (relief for underpaid sales invoices)

Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts

Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

Comments on ECJ C-482/21: VAT refund on assignments of bad debts

Avoiding Common VAT Mistakes in the UAE: Lessons from Legal Cases

VAT for pharmacies and insolvency of the billing service provider

Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!

Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt

ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply

Court of The Hague confirms input VAT correction for unpaid invoices

From 1.1.2023: VAT bad debts relief & obligation to correct deducted input VAT

Bulgaria introduces bad debt relief to fall in line with EU

How to recover VAT from unpaid invoices?

HBOS & Lloyds Banking Group – UT – Bad Debt Relief and interest – date from which interest runs – taxpayer win

Correction of deducted VAT from outstanding liabilities from January 1, 2023 in Slovakia

Bad debt sales tax credit and B&O tax deduction (Washington State)

Interest on Bad Debt Relief claims runs from a date earlier that of the claim

VAT measures in 2023 budget law

Tax measures in 2023 budget law

Ruling 32: Invoice regularization: how to recover VAT

UT: HBOS PLC – s78 VATA 1994 interest for official error (bad debt relief related)

Changes in VAT law

Washington: Retailer Can’t Claim “Bad Debt” Refunds on Defaulted Private Label Credit Card Payments

Changes to the bad debt procedures per Jan 1, 2023

Bulgaria VAT relief on bad debts 2023

Changes in VAT law, including reporting of data regarding cross-border payments

5 Major Developments in India

Ohio: New Law Permits Bad Debt Deductions for Certain Private Label Credit Card Transactions

5 Major Developments in Lithuania

Various amendments to the VAT act (a.o. bad debts, rate, reverse charge, scrapping, fuel and export)

5 Major Developments in Netherlands

A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023

Singapore Gazettes Amended Simplified Invoicing and Tax Credits Regulations

Ohio Expands Bad Debts to Include Tax Paid on Purchases made with Private Label Credit Cards

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