Tag - TOGC (transfer of a going concern)

European Union Sweden

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

2 hours ago

European Union Romania

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

2 weeks ago

France

French VAT and Business Transfers: Understanding Article 257 bis of the FTC

3 weeks ago

Denmark

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

3 weeks ago

Denmark

Tax-Free Business Transfer: Vertical Merger

4 weeks ago

Sweden

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

4 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

1 month ago

Sweden

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

1 month ago

European Union Poland

Supreme Administrative Court Refers VAT Question to ECJ

1 month ago

Germany

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

2 months ago

Germany

Non-taxable Business Transfer: Understanding § 1 Abs. 1a UStG and Key Considerations

2 months ago

Norway

Tax Directorate issues binding ruling on VAT in merger/spin-off, including obligations and formal requirements.

2 months ago

Denmark

Acquiring a Medical Practice: Tax Implications and Business Transfer Considerations

2 months ago

Australia

ATO Issues Crucial GST Reminder for Retirement Villages: Economy Update by Imogen Wilson

2 months ago

Australia

Understanding GST Implications for Operating Retirement Villages: A Comprehensive Guide

2 months ago

Italy

New VAT Exemption Rules for Professional Studio Transfers in Italy

3 months ago

Denmark

Danish Tax Council Clarifies VAT-Exempt Status for Rental Property Transfers

3 months ago

Kenya

Understanding Kenya’s Auto Populated VAT Return System

3 months ago

Portugal

Portuguese Tax Ruling on VAT-Free Business Transfers Among Exempt Entities

3 months ago

Germany

VAT Non-Taxability in Business Transfers and Sales to Third Parties

3 months ago

Denmark

Tax Implications of Transferring Rental Property under VAT Law

3 months ago

Denmark

Tax Implications of Business Property Transfer and VAT Deductions

4 months ago

Denmark

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

5 months ago

Italy

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

6 months ago

Germany

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

6 months ago

New Zealand

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

7 months ago

Italy

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

7 months ago

Germany

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

7 months ago

Italy

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

8 months ago

Poland

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

9 months ago

Italy

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

9 months ago

United Kingdom

Looking Again at Property TOGCs

9 months ago

Germany

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

9 months ago

Tag - TOGC (transfer of a going concern)

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

French VAT and Business Transfers: Understanding Article 257 bis of the FTC

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

Tax-Free Business Transfer: Vertical Merger

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

Supreme Administrative Court Refers VAT Question to ECJ

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

Non-taxable Business Transfer: Understanding § 1 Abs. 1a UStG and Key Considerations

Tax Directorate issues binding ruling on VAT in merger/spin-off, including obligations and formal requirements.

Acquiring a Medical Practice: Tax Implications and Business Transfer Considerations

ATO Issues Crucial GST Reminder for Retirement Villages: Economy Update by Imogen Wilson

Understanding GST Implications for Operating Retirement Villages: A Comprehensive Guide

New VAT Exemption Rules for Professional Studio Transfers in Italy

Danish Tax Council Clarifies VAT-Exempt Status for Rental Property Transfers

Understanding Kenya’s Auto Populated VAT Return System

Portuguese Tax Ruling on VAT-Free Business Transfers Among Exempt Entities

VAT Non-Taxability in Business Transfers and Sales to Third Parties

Tax Implications of Transferring Rental Property under VAT Law

Tax Implications of Business Property Transfer and VAT Deductions

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

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

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

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

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