Uncategorized Employee parking charges VAT-able 14 March 201636 views1 min read Source: Tax & Legal – Tax & Legal Factor remains liable for VAT even after surrender of the collection proceeds GmbH & Co. KG can be member of VAT group 11. March 2016 , Andrew Miles –> The Supreme Tax Court has held that a GmbH & Co. KG can rank as a corporation for the purposes of entitlement to membership as a subsidiary of a VAT group.