- The German Federal Ministry of Finance will still have to implement some of the decisions in the Administrative VAT Guidelines (e.g. on the scope of the VAT group and the participation of partnerships as controlled companies).
- Another issue to be addressed is taking away the uncertainty for businesses and the tax authorities as to whether a VAT group exists or not.
- In this respect, the hope remains that the legislator will address this issue (again).
- A “VAT group on application” would resolve these legal uncertainties.
Source: kmlz.de
See also
- ECJ C-184/23 (Finanzamt T) – Judgment – Supplies within VAT group are outside scope of VAT even if input VAT is limited
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
