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

The CJEU has ruled that EH was not entitled to claim bad debt relief on the debts assigned to it under the insurance contracts. There are certain conditions to be met in order to claim bad debt relief and it is important to consider these before making a claim. This supports HMRC policy regarding debts assigned to factors set out in itsnotice regarding Bad Debt Relief

Source Constable

See also C-482/21 (Euler Hermes) – Judgment – Taxable amount and Insurance of Indemnities

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