United Kingdom FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd) 22 December 2021
European UnionWorld Looking back @2021 #18: VAT Grouping, a tool to avoid VAT leakage, optimize VAT receivables and simplify processes 18 December 2021
European UnionGermany Comments on ECJ C-868/19: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law 10 December 2021
Germany How to establish a VAT group — New risk for VAT groups that are not based on identical management or domination agreements but merely on directors’ resolutions 10 December 2021
Poland Q&A: VAT groups, Slim VAT 2, structured invoices and other important changes in VAT for 2022 02 December 2021
Ireland Budget 2022: Cancellation fees including forfeited deposits would be vatable, … 28 November 2021
Italy VAT treatment of post-Brexit transactions between an Italian branch and a parent company belonging to a UK VAT Group 25 November 2021
Poland Polish Deal, signed by President, includes establishing the rules of taxation in the VAT group 18 November 2021
Italy VAT treatment of post-Brexit transactions between an Italian branch and a parent company belonging to an English VAT Group 11 November 2021
Netherlands Refusing a shareholder as an authorized representative does not limit organizational interdependence 08 November 2021
Italy Answer 757: VAT Group – Delineation of the subjective perimeter – Starting date for the inclusion of newly established companies in the VAT Group 03 November 2021
Germany Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups 02 October 2021
Italy VAT Group – Failure to timely exercise the option for the inclusion of a new entity 30 September 2021
Italy Merger by incorporation between companies belonging to the VAT Group – Effects on separation of activities 30 September 2021