Decree Law no. 73 (published in the official gazette on 25 May 2021 and effective 26 May 2021) introduces a measure allowing taxpayers to claim “bad debt” relief for value added tax (VAT) purposes at the beginning of bankruptcy or insolvency proceedings without waiting for the proceedings to conclude.
Source: KPMG
Did you already have a look at our collection of ECJ cases related to ”Bad debts”? Click HERE
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