On 16 March 2023, Germany’s Federal Fiscal Court (BFH) ruled that, based on a change in case law, a limited partnership was a controlled company in a VAT group even though not all of its partners were financially integrated into the controlling company. As a result, the BFH further ruled that the controlling company must file an amendment to its tax assessment to avoid contradictory case law treatment (V R 14/21 (V R 45/19)).
Source: taxathand.com
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