Norway Consultation on Time Limit for VAT Deductions on Unpaid Trade Receivables by Norwegian Ministry of Finance 11 months ago
Czech Republic Proposed Changes to VAT Act 2025: Impact on Employers and Financial Activities 11 months ago
Denmark Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree 11 months ago
Switzerland Proposed Adjustments to VAT Law for Bankruptcy Threshold – Consultation Draft 11 months ago
BulgariaEuropean Union Comments on ECJ C-314/22: CJEU’s “Bad Debts” Judgment Prompts Rethink on VAT Refunds in Bulgaria 11 months ago
Netherlands Disputed VAT deduction on management fees leads to tax assessment and penalties 11 months ago
Netherlands Amsterdam Court of Appeal Decision whether VAT is due on unused minutes, texts, and data in mobile phone subscriptions 11 months ago
Philippines Implementation of EOPT Act Amendments on VAT and Percentage Tax: Revenue Regulation 03-2024 12 months ago
Czech Republic VAT Act Amendment Effective from 1 January 2025: Ministry of Finance Updates and Changes 12 months ago
European UnionPoland C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy 12 months ago
Sweden Taxable Person in Special Cases: Abandonment and Contract Waiver in Bankruptcy Proceedings 12 months ago
Sweden Clarification: Invoicing rules in VAT law for deliveries and supplies outside the EU 12 months ago
Spain Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice 12 months ago
Italy General Asset Liquidation Allows VAT Adjustment: Equivalence to Administrative Liquidation for Credit Note Issuance 12 months ago
Poland Important judgment of the Supreme Administrative Court in the case of bad debt relief in VAT 12 months ago
Italy General asset liquidation allows VAT adjustment: comparison to administrative liquidation 12 months ago
European UnionPoland CJEU Ruling: Poland Must Accept Cash Register Receipts as Evidence of Overstated VAT 27 March 2024
European Union Comments on ECJ C-314/22: Bad Debt Relief: Creditor Entitled to Interest 24 March 2024
BulgariaEuropean Union ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps 18 March 2024
Spain Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment 11 March 2024
BulgariaEuropean Union ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification 05 March 2024
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 05 March 2024
BulgariaEuropean Union ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation 05 March 2024
Italy Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings. 05 March 2024