Creditors interested in recovering the tax due related to bad debts can use the so-called bad debt relief. In the judgment of 15 October 2020, in the case C-335/19, the CJEU ruled that the right to the relief should apply regardless of the status of the parties to the transaction. As a consequence, the deadline for implementing the bad debt relief does not run in the period in which the taxpayer could not take advantage of the relief due to Polish regulations inconsistent with EU law.
Source Archiwum
