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’).
|Title of host publication||CJEU, Recent developments in Value Added Tax 2021|
|Number of pages||46|
|ISBN (Electronic)||978-3-7094-1278-7, 978-3-7094-1279-4|
|Publication status||Published - 1 Jan 2023|
- h25 - Business Taxes and Subsidies including sales and value-added (VAT)
- Taxable amount