Non-Payments in EU VAT Law

Ad van Doesum

Non-Payments in EU VAT Law

Ad van Doesum

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic

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

1 Working paper

Non-Payments in EU VAT Law
van Doesum, A., 6 Dec 2021, SSRN, p. 1-38.
Research output: Working paper / Preprint › Working paper

Open Access

Cite this

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title = "Non-Payments in EU VAT Law",

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 ({\textquoteleft}bad debt relief{\textquoteright}) and subsequently the perspective of the customer ({\textquoteleft}outstanding debts{\textquoteright}).",

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AB - 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’).

KW - VAT

KW - non-payments

KW - Taxable amount

KW - deduction

KW - adjustment

M3 - Chapter

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SP - 55

EP - 101

BT - CJEU, Recent developments in Value Added Tax 2021

PB - Linde Verlag

ER -

Non-Payments in EU VAT Law

Abstract

JEL classifications

Keywords

Fingerprint

Research output

Non-Payments in EU VAT Law

Cite this