European VAT Cases: Expert Insights and Business Implications

In this report, KPMG professionals from Germany, Ireland, Austria, France, Poland, and Italy discuss recent important value added tax (VAT) rulings from the Court of Justice of the European Union (CJEU). These decisions touch on topics such as VAT relief on bad debts, recovery of overcharged VAT, cross-border supply chains, the concept of fixed establishment for VAT purposes, and the VAT treatment applicable to vouchers.

VAT Relief on Bad Debts

The right for businesses to claim VAT relief on bad debts is anchored in Article 90 of the EU VAT Directive. Article 90 stipulates that in cases of cancellation, ...