Hungary Proposed spring tax law amendments: Reporting by payment service providers, E-Commerce, Bad debts 22 May 2021
Cyprus Legislative changes allowing settlement of overdue tax debts, VAT-related write-offs (COVID-19) 07 May 2021
Finland Central Tax Board issues ruling on deductibility of bad debts from VAT taxable base 02 April 2021
United Arab Emirates The UAE Clarifies Adjustment on Account of Bad Debt Relief for VAT Purposes 30 March 2021
United Arab Emirates VAT Public Clarification – Adjustment on Account of Bad Debt Relief 29 March 2021
World Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis. 23 March 2021
European UnionHungary ECJ C-507/20 (FGSZ) – Order (Judgment) – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 17 March 2021
European Union ECJ C-643/20 Energott vs HU (Questions): Limitation period for VAT on bad debts 15 March 2021
European Union Unpaid invoices and bankruptcy of your customer: how to recover VAT on your receivables? 09 March 2021
Spain Reduction of the VAT taxable base due to bankruptcy after the Ramada Storax case (C-756/19) 22 February 2021
Italy Refund for recovery of VAT relating to creditors debt not paid by the bankrupt underwriter 10 February 2021
Sweden Sweden Tax Agency Extends Relief Period for VAT Base Reduction Due to Coronavirus 26 January 2021
European UnionHungary ECJ C-507/20 (FGSZ) – Question – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 25 January 2021
United Kingdom UT: Regency Factors Plc. – factoring services – when is the consideration received – requirement in reg 168 for a “refunds for bad debts account” 23 December 2020
European UnionItaly Flashback on ECJ cases C-246/16 (Di Maura) – Principle of proportionality must be upheld in the case of bad debts 19 December 2020