Non-Payments in EU VAT Law

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic


In this chapter, the author presents what has become clear from CJEU case-law, what questions have remained unanswered so far and to what extent that can lead to different applications of VAT regarding non-payments. To this end, the author firstly takes the perspective of the supplier (‘bad debt relief’) and subsequently the perspective of the customer (‘outstanding debts’).
Original languageEnglish
Title of host publicationCJEU, Recent developments in Value Added Tax 2021
PublisherLinde Verlag
Number of pages46
ISBN (Electronic)978-3-7094-1278-7, 978-3-7094-1279-4
ISBN (Print)978-3-7073-4708-1
Publication statusPublished - 1 Jan 2023

JEL classifications

  • h25 - Business Taxes and Subsidies including sales and value-added (VAT)


  • VAT
  • non-payments
  • Taxable amount
  • deduction
  • adjustment


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