Tag - Bad debts (relief for underpaid sales invoices)

United States

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

08 October 2023

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

07 October 2023

Italy

Italy’s Unique Fiscal Rule: Non-Collected Consideration Payment Type for Services

06 October 2023

Croatia

Amendments to Croatia’s Tax Laws: Adjusting VAT Liability for Uncollected Receivables

05 October 2023

Italy

Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments

03 October 2023

Bulgaria

5 Major Developments in Bulgaria

30 September 2023

Ukraine

Can the seller reduce VAT when writing off accounts receivable? (Ukraine)

27 September 2023

United Kingdom

VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs

27 September 2023

United Kingdom

Efficiently Managing your VAT Liabilities to Improve Cashflow

22 September 2023

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

21 September 2023

Italy

VAT-related “Codice della crisi”for institutions, liquidators, and restructuring entities have been expanded

20 September 2023

Romania

Bad debts (relief for underpaid sales invoices), Triangulation

14 September 2023

Italy

VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible

09 September 2023

European Union

This Week’s VAT Court Calendar

09 September 2023

European Union

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

08 September 2023

Bulgaria European 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

07 September 2023

Italy

Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’

01 September 2023

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?

30 August 2023

France

VAT registrations and simplications in France

28 August 2023

European Union

Multijurisdictional: VAT corrections in case of bad debts considering EU case law

24 August 2023

United Kingdom

UT: British Telecommunications Plc – claim for relief for bad debts

03 August 2023

United Kingdom

UT: British Telecommunications Plc – claim for relief for bad debts

25 July 2023

Bulgaria

Introduction of VAT bad-debt relief

21 July 2023

Bulgaria

Changes in the Regulation for the Implementation of the Value Added Tax Act

21 July 2023

Italy

Obligation to pay VAT remains regardless of actual collection

18 July 2023

Netherlands

No VAT refund from irrecoverable debtors due to failure to submit a separate refund request

18 July 2023

Netherlands

Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT

13 July 2023

Spain

5 Major Developments in Spain

12 July 2023

United Kingdom

5 Major Developments in the United Kingdom

11 July 2023

Croatia

5 Major Developments in Croatia

10 July 2023

Ukraine

5 Major Developments in Ukraine

09 July 2023

United Kingdom

HMRC Guidance: Insolvency (VAT Notice 700/56)

06 July 2023

Germany

5 Major Developments in Germany

06 July 2023

Tag - Bad debts (relief for underpaid sales invoices)

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

HMRC Guidance: Insolvency (VAT Notice 700/56)

Italy’s Unique Fiscal Rule: Non-Collected Consideration Payment Type for Services

Amendments to Croatia’s Tax Laws: Adjusting VAT Liability for Uncollected Receivables

Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments

5 Major Developments in Bulgaria

Can the seller reduce VAT when writing off accounts receivable? (Ukraine)

VAT Relief for Bad Debts: Res Judicata and Issue Estoppel in British Telecommunications Plc v Revenue And Customs

Efficiently Managing your VAT Liabilities to Improve Cashflow

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

VAT-related “Codice della crisi”for institutions, liquidators, and restructuring entities have been expanded

Bad debts (relief for underpaid sales invoices), Triangulation

VAT Credit Notes in the Case of Settlement Agreements: When Issuance Beyond the Annual Deadline is Possible

This Week’s VAT Court Calendar

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

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

Preventive concordat with bankruptcy’s VAT compliance – interruption of the tax period with the submission of the application, even ‘blankly’

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?

VAT registrations and simplications in France

Multijurisdictional: VAT corrections in case of bad debts considering EU case law

UT: British Telecommunications Plc – claim for relief for bad debts

UT: British Telecommunications Plc – claim for relief for bad debts

Introduction of VAT bad-debt relief

Changes in the Regulation for the Implementation of the Value Added Tax Act

Obligation to pay VAT remains regardless of actual collection

No VAT refund from irrecoverable debtors due to failure to submit a separate refund request

Court of Appeal of ‘s-Hertogenbosch: Not allowed to settle bad debt relief against assessment for unpaid VAT

5 Major Developments in Spain

5 Major Developments in the United Kingdom

5 Major Developments in Croatia

5 Major Developments in Ukraine

HMRC Guidance: Insolvency (VAT Notice 700/56)

5 Major Developments in Germany

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