Tag - TOGC (transfer of a going concern)

United Kingdom

Sale of TV studios not a VAT TOGC

04 June 2022

Netherlands

Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT

03 June 2022

Netherlands

Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT

02 June 2022

India

Transfer of Going Concern Service is a Supply and Attracts NIL rate of GST: AAR

02 June 2022

Netherlands

Two cases about TOGC and transfer of appartments

27 May 2022

Netherlands

No VAT on the sale of apartments due to ‘transfer of a going concern’

21 May 2022

Poland

ECJ will decide how to classify commercial real estate on the basis of VAT

29 March 2022

Italy

Transfer of business branch – application of VAT

24 March 2022

European Union

Can the transfer of a building be treated as a “Transfer of Going Concern” for VAT?

16 February 2022

Switzerland

Switzerland Tax Agency Issues Circular on Taxation of Restructuring Companies

04 February 2022

European Union Poland

ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Question – Does the sale of real estate can be considered as a Transfer of Going Concern?

03 February 2022

Italy

The transfer of a swimming pool to shareholders can be classified as a transfer of a going concern

14 January 2022

United Kingdom

VAT, TOGCs and selling/buying a business

13 January 2022

France Italy Netherlands

Business Restructuring—VAT Treatment of Transfer of a Going Concern

27 December 2021

World

Baker McKenzie Global Private M&A Guide (including VAT guidance)

23 December 2021

United Kingdom

FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd)

22 December 2021

Germany

Transfer of the company property to the previous subsidiary as part of the termination of the tax group as a business sale

05 December 2021

South Africa

Supply of a going concern

30 November 2021

New Zealand

GST reforms: GST is moving into the digital age and other remedials are proposed

17 November 2021

India

Transfer of going concern – Re(de)fining GST exemption

13 November 2021

Canada

Election Concerning the (TOGC) Acquisition of a Business or Part of a Business

10 October 2021

Italy

The transfer of inventory existing in Italy as part of a TOGC carried out abroad is an autonomous supply of goods

05 October 2021

Italy

Tax Authorities Clarify VAT Treatment of Transfer of Trademarks Registered in Italy as part of Transfer of Going Concern

15 September 2021

India

Relief for M&A: Selling business, company piecemeal shouldn’t attract GST, says AAR ruling

09 September 2021

Poland

ECJ to review Polish TOGC rules

16 August 2021

Bahrain GCC Oman Saudi Arabia United Arab Emirates

GCC VAT rules for transfer of going concern (TOGC)

27 June 2021

United Kingdom

HMRC internal manual: VAT Transfer of a going concern

16 June 2021

Sweden

Transfer of only fund management mandate does not constitute a business transfer

28 March 2021

India

Business Restructuring From Goods And Services Tax (GST) Perspective

13 March 2021

Italy

Sale of assets and sale of a business branch: different VAT treatment

06 March 2021

Switzerland

VAT risk in transfer in asset deals

28 February 2021

United Kingdom

HMRC internal manual VAT Transfer of a going concern

19 February 2021

Netherlands

Supreme Court considers supply of property in a complex sale-and-leaseback-transaction as a regular supply for VAT purposes

15 February 2021

Tag - TOGC (transfer of a going concern)

Sale of TV studios not a VAT TOGC

Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT

Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT

Transfer of Going Concern Service is a Supply and Attracts NIL rate of GST: AAR

Two cases about TOGC and transfer of appartments

No VAT on the sale of apartments due to ‘transfer of a going concern’

ECJ will decide how to classify commercial real estate on the basis of VAT

Transfer of business branch – application of VAT

Can the transfer of a building be treated as a “Transfer of Going Concern” for VAT?

Switzerland Tax Agency Issues Circular on Taxation of Restructuring Companies

ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Question – Does the sale of real estate can be considered as a Transfer of Going Concern?

The transfer of a swimming pool to shareholders can be classified as a transfer of a going concern

VAT, TOGCs and selling/buying a business

Business Restructuring—VAT Treatment of Transfer of a Going Concern

Baker McKenzie Global Private M&A Guide (including VAT guidance)

FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd)

Transfer of the company property to the previous subsidiary as part of the termination of the tax group as a business sale

Supply of a going concern

GST reforms: GST is moving into the digital age and other remedials are proposed

Transfer of going concern – Re(de)fining GST exemption

Election Concerning the (TOGC) Acquisition of a Business or Part of a Business

The transfer of inventory existing in Italy as part of a TOGC carried out abroad is an autonomous supply of goods

Tax Authorities Clarify VAT Treatment of Transfer of Trademarks Registered in Italy as part of Transfer of Going Concern

Relief for M&A: Selling business, company piecemeal shouldn’t attract GST, says AAR ruling

ECJ to review Polish TOGC rules

GCC VAT rules for transfer of going concern (TOGC)

HMRC internal manual: VAT Transfer of a going concern

Transfer of only fund management mandate does not constitute a business transfer

Business Restructuring From Goods And Services Tax (GST) Perspective

Sale of assets and sale of a business branch: different VAT treatment

VAT risk in transfer in asset deals

HMRC internal manual VAT Transfer of a going concern

Supreme Court considers supply of property in a complex sale-and-leaseback-transaction as a regular supply for VAT purposes

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