World OECD Emergency tax policy responses to the Covid-19 pandemic: Faster VAT receivables, delay VAT payables, simplify bad debt recovery 22 March 2020
United States Washington Supreme Court reverses decision that retailer may claim bad debt refunds on defaulted private label credit card payments 26 January 2020
European Union ECJ case C-756/19 (Ramada Storax SA) – Questions – Restrictions to VAT adjustments for bad debt relief; insolvency proceedings in Portugal and other Member States 21 January 2020
Czech Republic ECJ Case C-127/18 (A-PACK CZ sro) – Judgment – Recovery of VAT on bad debt if debtor no longer VAT registered 08 May 2019
Greece Greek Supreme Administrative Court issues landmark decision regarding the right of businesses to reclaim VAT on bad debts 06 March 2019
Poland CJEU to determine whether Polish regulations with respect to bad debt relief violate EU rules 09 January 2019
European UnionPortugal ECJ Case C-672/17 (Tratave) – Judgment – Adjustment of the tax in the event of non-payment 08 December 2018