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Anjum Shabbir
Anjum Shabbir
19th October 2020
External Relations & Trade Internal Market Tax

Analysis: “Court of Justice limits formal requirements to VAT bad debt relief” by Darya Budova

On 15 October 2020 the Court of Justice handed down its ruling in the case E., C-335/19 referred to as the so-called ‘bad debt relief’ case in the field of VAT. That relief refers to the possibility to reduce the taxable amount and the VAT payable when, after a transaction has been concluded, part or all of the consideration has not been received by the taxable person.

Such a possibility is established in the Article 90 of the VAT Directive and Member States can regulate the specific conditions for the application of this relief. In Poland, the possibility to make such an adjustment was made subject, inter alia, to (i) the recipient of the service being registered as a taxable person for purposes of VAT and not being subject to in


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