On 1 December 2022, the CJEU ruled in two German cases (C-141/20 and C-269/20) on the conditions under which a fiscal unity is formed and what the consequences of a fiscal unity are. These judgments cast an innovative light on the concept of fiscal unity. They can have a major impact on practice.
Source Loyens Loeff
See also
- ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group
- C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group
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