BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – Questions – Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued 12 July 2022
European UnionPoland Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers 24 June 2022
United Kingdom Bad debt relief – This factsheet explains the situations where the VAT bad debt relief applies 24 May 2022
Greece Reduction of VAT tax base on uncollectible receivables may not be applied when the inadmissibility of the claim has not been finally determined 29 April 2022
Italy Ruling 216: VAT variance notes – Extraordinary administration of large companies in companies in crisis converted into bankruptcy 28 April 2022
Italy VAT Variation Notes – Identification of the compulsory liquidation procedure to which the bankruptcy law refers 10 March 2022
Germany Federal Ministry of Finance on the treatment of VAT in preliminary insolvency proceedings 03 March 2022
United States Colorado Appellate Court Denies Bad Debt Deductions on Sales Made via Private Label Credit Cards 21 February 2022
Belgium Payment term of commercial transactions between companies cannot exceed 60 calendar days 17 February 2022
United States Colorado Court Tosses Capital One’s Sales Tax Refund Claim Based on Bad Debt Accounts 17 February 2022
United Kingdom Factoring and Bad Debt Relief– procedural/record keeping requirements 09 February 2022