Italy Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy 8 months ago
United States Louisiana Denies Dillard’s Refund Claim for Sales Tax on Bad Debt Purchases 8 months ago
United States Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers 9 months ago
United States Ohio: Draft Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions 10 months ago
Italy Italy’s Unique Fiscal Rule: Non-Collected Consideration Payment Type for Services 10 months ago
Croatia Amendments to Croatia’s Tax Laws: Adjusting VAT Liability for Uncollected Receivables 10 months ago
Italy Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments 10 months ago
United Kingdom VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs 10 months ago
Spain The burofax is a valid means to prove that payment has been claimed from the debtor and to be able to recover the uncollected VAT 10 months ago
Italy VAT-related “Codice della crisi”for institutions, liquidators, and restructuring entities have been expanded 10 months ago
Italy VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible 11 months ago
European Union Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG 11 months ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable 11 months ago
Italy Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’ 11 months ago
Netherlands Court of Appeal in The Hague: Bad debts for (partial) non-payment of installments of equipment credit; compensation for the delivery of a mobile device? 11 months ago
European Union Multijurisdictional: VAT corrections in case of bad debts considering EU case law 11 months ago