The Resource The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive

The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive

Label
The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive
Title
The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive
Creator
Subject
Language
eng
Summary
Bad debts have increased dramatically since the Greek financial crisis, with significant impact on the sustainability of businesses and their ability to survive. The VAT associated with these bad debts constitutes a de facto additional financial burden for businesses, which is why the VAT Directive allows for a mitigation of that cost. In this article, the author claims that the Greek VAT legislation on bad debt seems incompatible with the VAT Directive and should therefore be improved. The author also recalls that the VAT Directive provision on bad debt has direct effect and, in her opinion, Greek businesses could challenge the Greek VAT legislation, and obtain the right of a full refund of bad-debt-related VAT directly, before the national courts
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 4 ; p. 161-165
http://library.link/vocab/creatorName
Kouni, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • domestic tax law
  • bad debt
  • VAT refund
  • ECJ case law
  • proportionality
  • fiscal neutrality
Label
The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive
Instantiates
Publication
Label
The right to recover output VAT on bad debts : the Greek legislation and the VAT Directive
Publication

Library Locations

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      52.3736660 4.9336932
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