VATupdate

Share this post on

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

  • Bulgaria is in violation of EU law by requiring correction of a correct invoice in case of non-payment as a condition for reduction of VAT taxable amount, according to Advocate General Kokott.
  • The case involves the Bulgarian Consortium Remi Group AD, which requested a settlement of €640,000 in VAT unpaid by its customers from 2006-2012, but was rejected by Bulgarian Tax Authorities.
  • The AG concludes that Bulgaria misapplied the derogation referred to in art. 90(2) of the VAT Directive by completely ruling out a reduction in the taxable amount, instead of taking into account uncertainty about definitive non-payment.

Source Taxlive

See also


  • Join the Linkedin Group on ECJ VAT Cases, click HERE
  • For an overview of ECJ cases per article of the EU VAT Directive, click HERE

Sponsors:

VAT news

Advertisements:

  • vatcomsult