Niet-betaling in de btw
Subtitle: over oninbare vorderingen en onbetaalde schulden in de Europese en Nederlandse btw
By: dr. mr. B.G.A. Heijnen
Series: Fiscale monografieën -- 152
Publisher: Wolters Kluwer
Published: 2018
Place of publication: Deventer
Language: dut
Number of pages: 488
ISBN-13: 9789013150025
Subjects: Value-added tax; Law and legislation; Debtor and creditor; International and municipal law; BTW; Vorderingen; 86.61 taxation law
Description: Entrepreneurs can face non-payment in two ways: when outstanding invoices are not paid, but also when they leave debts unpaid themselves. Rules regarding the consequences for VAT in such situations are extremely complex. This issue describes and analyzes these rules. What VAT consequences apply to businesses when they have outstanding invoices (uncollectible receivables) or leave debts unpaid (unaffordable debts)? Unfortunately, the answer to this question can not be described in a few sentences. The rules that apply in case of non-payment are particularly complex. 0 'Non-payment in VAT' describes and analyzes these rules in a manageable way. The collection compares the national rules and the European rules and then analyzes to what extent these rules meet the original objectives of the (European) legislator. Finally, the title still pays attention to a number of civil law subjects. Consider, for example: the VAT consequences when entering into a creditors' agreement, the status of the VAT debt in bankruptcy and more.
Notes: Includes bibliographical references and index.