Niet-betaling in de btw : over oninbare vorderingen en onbetaalde schulden in de Europese en Nederlandse btw

On the basis of EU and Dutch law entrepreneurs with outstanding invoices (uncollectible debts) and entrepreneurs leaving invoices unpaid (unpaid debts) are obliged to make a VAT correction. The VAT legislation with respect to these VAT corrections (in the event of non-payment) is extremely complex. The purpose of this study is to form a value judgement on the validity and quality of the applicable EU and Dutch VAT legislation. In that regard it is considered to what extent Dutch VAT legislation is in accordance with EU VAT legislation and to which extent the applicable VAT legislation responds to the original objectives of the EU and Dutch legislator. It can be concluded that the EU and Dutch VAT law takes sufficient account of the phenomenon of non-payment, but that there are a number of import points where there is still much to be gained. After having identified these points of attention, certain concrete recommendations are made.

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