Pending before the ECJ are currently two questions of relevance regarding the German regulation of consolidated tax groups for VAT purposes (VAT group). In her Opinion on both cases the Advocate General takes the view that the sole taxable person is, in principle, the VAT group itself and not (as under German VAT law) the controlling member of the group. ECJ case reference C-141/20 Norddeutsche Gesellschaft für Diakonie Opinion of 13 January 2022; ECJ case reference C-269/20, Finanzamt T Opinion of 27 January 2022
Source: PwC DE
Opinion in case C-141/20: HERE
Opinion in case C-269/20: HERE
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