(b)
where the amount receivable cannot be recovered in view of its age or the insolvency of the debtor;
← art_91__para_1__point_a__text_1 · All articles · art_91__para_1__point_b__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.