Tag - Bad debts (relief for underpaid sales invoices)

Italy

Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings.

05 March 2024

European Union

Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law

04 March 2024

European Union

ECJ: Recovery of VAT on bad debts with appropriate expiry date

03 March 2024

Italy

Professional Credit in Bankruptcy: VAT and Taxable Base Strictly Linked to Insolvent Professional’s Credit

01 March 2024

European Union

Recovery of VAT for non-payment with appropriate deadline for expiration

01 March 2024

Bulgaria European 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

29 February 2024

South Africa

Proposed VAT Claw-Back Amendment for Recovered Debts in South Africa’s National Budget Address

28 February 2024

United States

Illinois Sales Tax Regulation Amended for Finance Companies and Lending Agencies

27 February 2024

United States

Louisiana Appellate Court Says Store Can’t Claim Bad-Debt Refunds on Sales from Store-Branded Credit Cards

19 February 2024

United States

Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions

09 February 2024

Germany

VAT Treatment in Invoice for Division of Assets: BFH Ruling and Implications

01 February 2024

United Kingdom

VAT Bad Debt Relief: Eligibility, Documentation, and Claim Process

24 January 2024

United States

Indiana Tax Court Rules in Favor of Taxpayer: Sales Tax & Bad Debts

20 January 2024

Ukraine

Consequences of VAT compensation for unpaid goods: implications for the buyer

16 January 2024

United States

Indiana Tax Court Says Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions

12 January 2024

Spain

Methods of claiming debt collection in the modification of the taxable base procedure

09 January 2024

Germany

Tax Correction for Bad Debt – How to Do It Wrong

27 December 2023

European Union

Recovering VAT on Unpaid Invoices from Bankrupt Customers: EU Formalities and Legal Challenges

27 December 2023

Italy

Exclusion of Accessory between Refund Guarantee and Tax Relationship: Irrelevance of Non-notification to Guarantor

22 December 2023

Ghana

Ghana’s 2024 Budget: Key VAT Changes and Implications for Businesses

20 December 2023

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

19 December 2023

United Kingdom

Court of Appeal Rejects BT’s Historical VAT Bad Debt Relief Claim

09 December 2023

Caribbean Netherlands

Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder

07 December 2023

Ghana

Proposed Amendments in 2024 Budget Statement Presented to Parliament

06 December 2023

Aruba

Refunds for Unpaid Invoices and Discounts: Important Reminder for Aruba

06 December 2023

Italy

Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy

30 November 2023

India

New GST Rule Imposes Tax Liability on Buyers, May Impact Businesses

17 November 2023

Lithuania

Amendment and Supplement to Commentary on Article 7 of VAT Law

15 November 2023

United States

Louisiana Denies Dillard’s Refund Claim for Sales Tax on Bad Debt Purchases

14 November 2023

Mexico

5 Major Developments in Mexico

08 November 2023

United States

Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers

27 October 2023

Bulgaria

New Regulations for Reducing Bad Debts

20 October 2023

Netherlands

Directors’ Liability for VAT Debts may become Less Stringent

09 October 2023

Tag - Bad debts (relief for underpaid sales invoices)

Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings.

Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law

ECJ: Recovery of VAT on bad debts with appropriate expiry date

Professional Credit in Bankruptcy: VAT and Taxable Base Strictly Linked to Insolvent Professional’s Credit

Recovery of VAT for non-payment with appropriate deadline for expiration

ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment

Proposed VAT Claw-Back Amendment for Recovered Debts in South Africa’s National Budget Address

Illinois Sales Tax Regulation Amended for Finance Companies and Lending Agencies

Louisiana Appellate Court Says Store Can’t Claim Bad-Debt Refunds on Sales from Store-Branded Credit Cards

Ohio: Proposed Rule Reflects Law Permitting Bad Debt Deductions for Certain Private Label Credit Card Transactions

VAT Treatment in Invoice for Division of Assets: BFH Ruling and Implications

VAT Bad Debt Relief: Eligibility, Documentation, and Claim Process

Indiana Tax Court Rules in Favor of Taxpayer: Sales Tax & Bad Debts

Consequences of VAT compensation for unpaid goods: implications for the buyer

Indiana Tax Court Says Auto Finance Company May Claim Bad Debt Deductions Despite Repossessions

Methods of claiming debt collection in the modification of the taxable base procedure

Tax Correction for Bad Debt – How to Do It Wrong

Recovering VAT on Unpaid Invoices from Bankrupt Customers: EU Formalities and Legal Challenges

Exclusion of Accessory between Refund Guarantee and Tax Relationship: Irrelevance of Non-notification to Guarantor

Ghana’s 2024 Budget: Key VAT Changes and Implications for Businesses

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

Court of Appeal Rejects BT’s Historical VAT Bad Debt Relief Claim

Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder

Proposed Amendments in 2024 Budget Statement Presented to Parliament

Refunds for Unpaid Invoices and Discounts: Important Reminder for Aruba

Extension of the deadline for variation notes with pending judgments until the closure of bankruptcy

New GST Rule Imposes Tax Liability on Buyers, May Impact Businesses

Amendment and Supplement to Commentary on Article 7 of VAT Law

Louisiana Denies Dillard’s Refund Claim for Sales Tax on Bad Debt Purchases

5 Major Developments in Mexico

Illinois DOR Proposes Rule Addressing Bad Debt Deductions on Installment Contracts for Cash Basis Retailers

New Regulations for Reducing Bad Debts

Directors’ Liability for VAT Debts may become Less Stringent

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