Abstract
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 language | English |
|---|---|
| Title of host publication | CJEU, Recent developments in Value Added Tax 2021 |
| Publisher | Linde Verlag |
| Pages | 55-101 |
| Number of pages | 46 |
| ISBN (Electronic) | 978-3-7094-1278-7, 978-3-7094-1279-4 |
| ISBN (Print) | 978-3-7073-4708-1 |
| Publication status | Published - 1 Jan 2023 |
JEL classifications
- h25 - Business Taxes and Subsidies including sales and value-added (VAT)
Keywords
- VAT
- non-payments
- Taxable amount
- deduction
- adjustment