Poland Broad incentives for investors – Implementation VAT grouping & Option to tax financial services 16 June 2021
Netherlands Predominant control without majority shareholding insufficient for fiscal unity between BVs bv 10 June 2021
Netherlands Territorial limitation fiscal unity turnover tax not in conflict with freedom of establishment 07 June 2021
Netherlands Territorial limitation fiscal unity turnover tax not in conflict with freedom of establishment 05 June 2021
Netherlands Entrepreneur for outsourcing staff to a home care institution, not a VAT fiscal unity 02 June 2021
Belgium Concept of law: Changes to VAT territorial scope, deemed supplies of goods, VAT Exemptions, …. 25 May 2021
Italy Ruling #220: VAT grouping – Internal transfers between SGR participating in the VAT Group and real estate funds 19 May 2021
Poland Proposed economic stimulus plan includes tax measures (COVID-19) includes proposal on VAT grouping 18 May 2021
Sweden Position: Remuneration for certain services provided within the denomination The Church of Sweden does not constitute business activities 08 May 2021
Spain Article – The special VAT regime for groups of entities: an analysis of the Spanish experience in the light of its evolution legislation 27 April 2021
European Union Purpose and characteristics of the VAT group regime as provided for by the recast directive (directive 2006/112 / EC) 27 April 2021
Denmark Article: The Danish VAT Grouping Scheme and its compatibilitywith the EU VAT Directive 27 April 2021
United Kingdom Performance Fees Agreed Within a VAT Group Not Subject to VAT Even Though Payment Happens At a Later Stage, First-tier Tribunal Says 27 April 2021
BelgiumLuxembourg Are tax authorities allowed to exclude persons from forming a VAT group? The European Court of Justice enlightens us again 23 April 2021
European Union ECJ: Are tax authorities allowed to exclude persons from forming a VAT group? 23 April 2021