I agree with your tax greed argument. In Poland, the state will take any and every opportunity to increase tax revenues, while doing nothing to cut expenses. I'

I agree with your tax greed argument. In Poland, the state will take any and every opportunity to increase tax revenues, while doing nothing to cut expenses. I'm not sure how it works elsewhere in the EU, but here you have to pay VAT on unpaid invoices as well, effectively making you liable for your customers' inability to pay. This, coupled with the fact that courts are inefficient and generally extremely slow in rulings (in the case of delayed payments), is a sure recipe for disaster.