Tag - TOGC (transfer of a going concern)

Netherlands

Reimbursement after mediation capstone transfer company, so no VAT is due

19 June 2023

Denmark

Ruling: Artist – Copyrights – Transfer of a going concern?

08 June 2023

Denmark

Confusion not VAT-free business transfer

06 June 2023

Denmark

Transfer of limited partnership and subsequent confusion not VAT-free business transfer

06 June 2023

Poland

Delivery of commercial real estate and the enterprise/organized part of the enterprise

06 June 2023

Netherlands

VAT deduction tax unit at Sale-and-Leaseback of movable property

23 May 2023

Italy

Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC

09 May 2023

Netherlands

Sale-and-lease-back for VAT no TOGC

26 April 2023

India

Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport

22 April 2023

European Union

5 Major Developments: European Union

20 April 2023

Netherlands

No transfer of generality of goods in the case of unchanged continuation of the company

19 April 2023

India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

18 April 2023

India

5 Major Developments in India

12 April 2023

India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

12 April 2023

Netherlands

Sale and lease back, no TOGC

11 April 2023

Netherlands

Court of Zeeland-West Brabant: No TOGC as seller uses property in the exact same way as before sale

11 April 2023

Italy

5 Major Developments in Italy

10 April 2023

Netherlands

5 Major Developments in Netherlands

09 April 2023

Poland

5 Major Developments in Poland

08 April 2023

India

No GST on biz vertical sold as ‘going concern’

05 April 2023

Kenya

5 Major Developments in Kenya

30 March 2023

European Union

Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

17 March 2023

Kenya

Charging VAT on the Transfer of a Business is bad for trade and investment

14 March 2023

Netherlands

Sale of shopping center by project developer: VAT-free transfer of business?

09 March 2023

European Union

VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

28 February 2023

European Union

Transfer of a Rented Building May qualify for Going Concern

28 February 2023

European Union

Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer

27 February 2023

European Union

Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes

27 February 2023

European Union

Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

25 February 2023

European Union

Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?

24 February 2023

Belgium

VAT & real estate: some novelties

24 February 2023

European Union

Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view

24 February 2023

European Union

Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer

22 February 2023

Tag - TOGC (transfer of a going concern)

Reimbursement after mediation capstone transfer company, so no VAT is due

Ruling: Artist – Copyrights – Transfer of a going concern?

Confusion not VAT-free business transfer

Transfer of limited partnership and subsequent confusion not VAT-free business transfer

Delivery of commercial real estate and the enterprise/organized part of the enterprise

VAT deduction tax unit at Sale-and-Leaseback of movable property

Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC

Sale-and-lease-back for VAT no TOGC

Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport

No transfer of generality of goods in the case of unchanged continuation of the company

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

5 Major Developments in India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

Sale and lease back, no TOGC

Court of Zeeland-West Brabant: No TOGC as seller uses property in the exact same way as before sale

5 Major Developments in Italy

5 Major Developments in Netherlands

5 Major Developments in Poland

No GST on biz vertical sold as ‘going concern’

5 Major Developments in Kenya

Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

Charging VAT on the Transfer of a Business is bad for trade and investment

Sale of shopping center by project developer: VAT-free transfer of business?

VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

Transfer of a Rented Building May qualify for Going Concern

Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer

Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes

Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?

VAT & real estate: some novelties

Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view

Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer

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