Tag - TOGC (transfer of a going concern)

Denmark

VAT Rules on Sales of Licensing Rights for Computer Games Clarified by Danish Tax Council

1 week ago

Germany

No VAT exemption for fragmented business transfer: Schleswig-Holstein FG ruling (14.3.2024) – Case XI R 12/24.

1 month ago

Italy

Transfer of Business: VAT Deduction Rights in Extraordinary Operations and Business Conferment

1 month ago

New Zealand

Consultation on Tax Treatment of Corporate Amalgamations: Proposed Interpretation Statements and FAQs in New Zealand

2 months ago

Italy

Restrictions on Transfer of Quarterly VAT Credits for Consolidated Tax Group in Italy

2 months ago

Germany

No Non-Taxable Business Transfer as a Whole under § 1 Abs. 1a UStG for Multiple Buyers

3 months ago

Italy

VAT Deduction Rights in Business Transfers: Ensuring Continuity and Tax Neutrality

4 months ago

Poland

Court ruling on VAT exemption for transfer of assets in business continuity on July 3, 2024.

4 months ago

Italy

Transfer of Assets to BETA Not Qualify as Going Concern for VAT and Tax Purposes

4 months ago

United Kingdom

Looking Again at Property TOGCs

4 months ago

Germany

Business Transfer in Full in Sale of Real Estate: FG Berlin-Brandenburg Decision 13.3.2024 – 7 K 7083/23

5 months ago

Poland

Tax-Free Transfer of Wind Farms: VAT Exclusion for Father-Son Enterprise Donation

5 months ago

Poland

Transfer of Business Assets: Tax Implications and Exemption for Family Foundation Donation.

6 months ago

Poland

Separation and Transfer of Development Department for Tax Exemption and Business Continuity

6 months ago

Netherlands

Transfer of a Business as a Going Concern: Case Analysis and Legal Implications

6 months ago

Netherlands

Delivery of short-term leased care complex according to AG transfer of generality of goods for VAT purposes

6 months ago

Netherlands

AG Supreme Court: Transfer of Short-term Leased Care Complex – TOGC

6 months ago

Netherlands

AG Supreme Court: Transfer of Rental Business – Application of TOGC

6 months ago

Netherlands

VAT implications of transferring care home complex as a going concern

6 months ago

Poland

Ruling: Exemption from VAT on sale of organized part of the company

6 months ago

Poland

Transfer of Business to Family Foundation as VAT-exempt – Official Interpretation

7 months ago

Italy

Refund Right Follows VAT Credit in Business Transfer: Legal Subject Varies Based on Agreement

7 months ago

Italy

Italy Tax Agency: VAT Obligations for Company Merged Outside VAT Group Clarified

9 months ago

Sweden

Sweden Tax Agency Clarifies VAT Rules for Business Transfers

9 months ago

United Kingdom

Understanding Transfer of a Going Concern: The Basics of TOGC and How We Can Help

9 months ago

Spain

Transmission of Assets Excluding Certain Contracts and Accounts (TOGC)

10 months ago

Poland

Making a donation in the form of an enterprise to a family foundation without VAT

11 months ago

European Union Poland

ECJ Order C‑729/21 – W. sp. z o.o. vs. Poland – Sale of a shopping center (TOGC)

11 months ago

European Union Romania

ECJ C-640/23 (Greentech) – Questions – Deduction of VAT in case VAT has been collected and cannot be refunded under national law

11 months ago

Spain

Transmission of Pharmacy Business with Donation of a Portion – Non-Taxable under VAT Law

11 months ago

Ukraine

Transfer of rights: should VAT be charged?

12 months ago

Ukraine

Formation of tax liability and tax credit by VAT payers in the assignment of claims

12 months ago

Poland

The Consequences of VAT Donation of a Family Member’s Business

12 months ago

Tag - TOGC (transfer of a going concern)

VAT Rules on Sales of Licensing Rights for Computer Games Clarified by Danish Tax Council

No VAT exemption for fragmented business transfer: Schleswig-Holstein FG ruling (14.3.2024) – Case XI R 12/24.

Transfer of Business: VAT Deduction Rights in Extraordinary Operations and Business Conferment

Consultation on Tax Treatment of Corporate Amalgamations: Proposed Interpretation Statements and FAQs in New Zealand

Restrictions on Transfer of Quarterly VAT Credits for Consolidated Tax Group in Italy

No Non-Taxable Business Transfer as a Whole under § 1 Abs. 1a UStG for Multiple Buyers

VAT Deduction Rights in Business Transfers: Ensuring Continuity and Tax Neutrality

Court ruling on VAT exemption for transfer of assets in business continuity on July 3, 2024.

Transfer of Assets to BETA Not Qualify as Going Concern for VAT and Tax Purposes

Looking Again at Property TOGCs

Business Transfer in Full in Sale of Real Estate: FG Berlin-Brandenburg Decision 13.3.2024 – 7 K 7083/23

Tax-Free Transfer of Wind Farms: VAT Exclusion for Father-Son Enterprise Donation

Transfer of Business Assets: Tax Implications and Exemption for Family Foundation Donation.

Separation and Transfer of Development Department for Tax Exemption and Business Continuity

Transfer of a Business as a Going Concern: Case Analysis and Legal Implications

Delivery of short-term leased care complex according to AG transfer of generality of goods for VAT purposes

AG Supreme Court: Transfer of Short-term Leased Care Complex – TOGC

AG Supreme Court: Transfer of Rental Business – Application of TOGC

VAT implications of transferring care home complex as a going concern

Ruling: Exemption from VAT on sale of organized part of the company

Transfer of Business to Family Foundation as VAT-exempt – Official Interpretation

Refund Right Follows VAT Credit in Business Transfer: Legal Subject Varies Based on Agreement

Italy Tax Agency: VAT Obligations for Company Merged Outside VAT Group Clarified

Sweden Tax Agency Clarifies VAT Rules for Business Transfers

Understanding Transfer of a Going Concern: The Basics of TOGC and How We Can Help

Transmission of Assets Excluding Certain Contracts and Accounts (TOGC)

Making a donation in the form of an enterprise to a family foundation without VAT

ECJ Order C‑729/21 – W. sp. z o.o. vs. Poland – Sale of a shopping center (TOGC)

ECJ C-640/23 (Greentech) – Questions – Deduction of VAT in case VAT has been collected and cannot be refunded under national law

Transmission of Pharmacy Business with Donation of a Portion – Non-Taxable under VAT Law

Transfer of rights: should VAT be charged?

Formation of tax liability and tax credit by VAT payers in the assignment of claims

The Consequences of VAT Donation of a Family Member’s Business

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