European UnionNetherlands Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’? 07 December 2022
European Union Comments to ECJ C-141/20 & C-269/20: Is there more of a fiscal unity for VAT, but mutual performances are still taxed? 06 December 2022
European Union Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT 06 December 2022
European Union Comments on ECJ C-269/20: Umbrella body of a VAT group may be designated as the sole taxable person of this group 05 December 2022
European Union Comments on ECJ C-141/20: German scheme for VAT group not fully EU-proof 05 December 2022
European Union Comments on ECJ C-269/20: Germany may designate an umbrella body as the sole taxable person of the VAT group 05 December 2022
European Union ECJ – VAT group: Much ado about (in the end) nothing? Controlling company as taxable person – Intra-group supplies taxable? 03 December 2022
European Union Comments to ECJ C-141/20 & C-269/20: ECJ takes a position on the VAT group 03 December 2022
European Union Comments to ECJ C-141/20 & C-269/20: The VAT group in Germany according to the judgments of the ECJ 02 December 2022
European UnionGermany Comments on ECJ C-141/20: ECJ with two landmark decisions on German VAT group requirements 02 December 2022
European UnionNetherlands Comments on ECJ C-141/20 & C-269/20: ECJ issues striking judgments on VAT fiscal unity 02 December 2022
European UnionGermany ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group 01 December 2022
European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group 01 December 2022
Netherlands Court of Zeeland-West Brabant: VAT liability of members of the VAT group 24 November 2022
Poland Michalik: Settlements in VAT groups will be beneficial, but the regulations need to be simplified 08 November 2022
Poland Settlements in VAT groups will be beneficial, but the regulations need to be simplified 08 November 2022
European UnionSweden Flashback on ECJ Cases C-480/10 (Commission v Sweden) – Sweden may limit VAT grouping to providers of financial services and insurance services 04 November 2022
Italy Ruling 544: Group VAT payment also for companies resident in other Member States 04 November 2022