India Treatment of GST dues after Insolvency Proceedings: GST Council hints at Amendment of Rule 161 CGST and Form DRC-25 19 December 2022
India GST Council Recommends New GST Provision for Reversal of ITC In case of Non-Payment of Tax by Supplier 19 December 2022
Caribbean Netherlands General Expenditure Tax (in Dutch: Algemene Bestedingsbelasting / ABB) changes in Bonaire, St. Eustatius and Saba 14 December 2022
Slovakia National Council of the Slovak Republic approved the amendment to the Slovak VAT Act 09 December 2022
Bulgaria Bill to Harmonize VAT Rules With EU Directives, Court Decisions, and allow VAT bad debt claims 04 November 2022
United Arab Emirates How do you adjust VAT paid on sales that become bad for collection? 27 October 2022
Italy Bankruptcy procedure: when it is possible to offset the VAT credit of professionals with tax debts 19 October 2022
Spain Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism 17 October 2022
Italy Ruling 485: VAT variation notes – Non-acceptance of the receiver – Late lodgement of liabilities 04 October 2022
Spain Recovery of VAT on uncollectible credits. Another step in the right direction 29 September 2022
European UnionLithuania Comments on C‑227/21: Input VAT in case of insolvency of the seller may be deductible 21 September 2022
World Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis (2021) 20 September 2022
United Kingdom FTT: London School of Accountancy and Management Ltd: Taxpayer in liquidation as an education provider – no refund of course fees to students made 12 August 2022