Tax Flash: VAT relief on bad debts – ECJ Decision in favour of taxpayers


On November 23, 2017 the European Court of Justice (ECJ) issued its judgement in case C-246/16 (Enzo Di Maura), confirming that Member States are not allowed to take disproportionate measures that effectively preclude the taxpayer’s right on VAT bad debt relief.

The recent ECJ Decision strengthens the available legal argumentation aiming at challenging the currently applicable Greek VAT provisions as contrary to the notion and purpose of the relevant Community provisions and enhances the chances of taxpayers having suffered from bad debts to successfully pursue Greek VAT relief by instituting legal proceedings.
 

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