European UnionPoland CJEU Ruling: Poland Must Accept Cash Register Receipts as Evidence of Overstated VAT 4 months ago
BulgariaEuropean Union ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps 4 months ago
Spain Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment 4 months ago
BulgariaEuropean Union ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification 5 months ago
European Union Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer 5 months ago
BulgariaEuropean Union ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation 5 months ago
Italy Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings. 5 months ago
European Union Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law 5 months ago
Italy Professional Credit in Bankruptcy: VAT and Taxable Base Strictly Linked to Insolvent Professional’s Credit 5 months ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment 5 months ago
South Africa Proposed VAT Claw-Back Amendment for Recovered Debts in South Africa’s National Budget Address 5 months ago
United States Illinois Sales Tax Regulation Amended for Finance Companies and Lending Agencies 5 months ago
United States Louisiana Appellate Court Says Store Can’t Claim Bad-Debt Refunds on Sales from Store-Branded Credit Cards 5 months ago
United States Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions 5 months ago
United States Indiana Tax Court Says Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions 6 months ago
Spain Methods of claiming debt collection in the modification of the taxable base procedure 7 months ago
European Union Recovering VAT on Unpaid Invoices from Bankrupt Customers: EU Formalities and Legal Challenges 7 months ago
Italy Exclusion of Accessory between Refund Guarantee and Tax Relationship: Irrelevance of Non-notification to Guarantor 7 months ago
Poland Ruling: VAT taxation of the cedent’s service based on the promised assignment agreement and the right of the assignee to reduce the amount of tax due by the amount of tax invoiced by the cedent 7 months ago
Caribbean Netherlands Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder 8 months ago