000			01768nab a2200289 c 4500
003			ES-MaIEF
005			20181010114153.0
007			ta
008			180928s2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966601 _aKouni, Dimitra
245			_aThe right to recover output VAT on bad debts _b : the Greek legislation and the VAT Directive _c Dimitra Kouni
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aBad debts have increased dramatically since the Greek financial crisis, with significant impact on the sustainability of businesses and their ability to survive. The VAT associated with these bad debts constitutes a de facto additional financial burden for businesses, which is why the VAT Directive allows for a mitigation of that cost. In this article, the author claims that the Greek VAT legislation on bad debt seems incompatible with the VAT Directive and should therefore be improved. The author also recalls that the VAT Directive provision on bad debt has direct effect and, in her opinion, Greek businesses could challenge the Greek VAT legislation, and obtain the right of a full refund of bad-debt-related VAT directly, before the national courts.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_956582 _aDEUDORES Y ACREEDORES
650		4	_956570 _aSOBREENDEUDAMIENTO DE PARTICULARES
650		4	_942096 _aGRECIA
650		4	_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO
650		4	_948644 _aUNION EUROPEA
773	0		_9151529 _oIVM _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 29, n. 4, July / August 2018, p. 161-165
856			_uhttps://online.ibfd.org/kbase/
942			_cRE
999			_c139055 _d139055