Landmark VAT Case: China’s First CCER Sales Dispute Heard in Court, Market Platform Implications

• Tongzhou District People’s Court of Beijing hears first VAT-related case on CCERs
• Case involves a chemical company purchasing CCERs without receiving VAT special invoices
• Sellers argue they are not obliged to issue VAT special invoices, market platform also denies obligation
• Deloitte China notes uncertainty in VAT treatment for selling CCERs
• Case will be further deliberated by court’s collegial panel

Source: taxathand.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.