- Seller sold business assets to a company they manage.
- Seller charged VAT but buyer did not pay.
- Seller requested to recover unpaid VAT by modifying taxable base.
- DGT denied request because seller did not formally claim payment from buyer.
- DGT requires formal claim for credit to be considered uncollectible.
- DGT stated that even with taxable base modification, payment deferral agreement negates reduction.
- DGT concluded that seller cannot modify taxable base due to unmet requirements.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
