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VAT Directive — Article 90

The article's text

Article 90 1. In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States. 2. In the case of total or partial non-payment, Member States may derogate from paragraph 1.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
company
WhoCountryWhat they wrote
PwC ILBEdeemed supplier rules and to create an out if no VAT is received at all through a so-called bad debts procedure (clarifying that article 90 EU VAT Directive applies equally here). ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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