France Budget bill: VAT group regime, clarification composite offers, postponement rules amending e-commerce VAT regime 09 October 2020
France Draft Finance Bill for 2021, including the implementation of a VAT Group into French law. 03 October 2020
France Postponal of the option for related companies to form VAT groups, with a single, unified VAT return 17 September 2020
Italy Transformation of VAT Group member – effects on the continuation of the VAT Group 17 September 2020
Italy Guidance: VAT Group – Subjects falling within the subjective perimeter of the Group – Partial demerger – existence of financial constraint – Continuity of the VAT group 15 September 2020
Germany The German Federal Tax Court has requested two preliminary rulings from the ECJ regarding the implementation of VAT grouping rules in Germany 25 August 2020
European UnionGermany ECJ C-269/20 (Finanzamt T) – Questions – VAT group a separate “entity”? Free of charge (public) activities by VAT group 03 August 2020
Italy Subjects admitted to the subjective perimeter of the VAT Group -Verification of the economic and organizational constraint 29 July 2020
Germany VAT treatment of rental and leasing contracts: BMF considers proposals of the German Tax Consultants Association 26 July 2020
Germany Powder keg VAT group: further exchange of blows between the Federal Fiscal Court Senates 02 July 2020
Italy Clarification 164: VAT credit recovery within the VAT clearance procedure of a VAT group 04 June 2020
European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Questions – German VAT grouping rules 28 May 2020
Ireland VAT Tax and Duty Manual has been updated to include a new chapter detailing the VAT treatment of VAT Groups 06 April 2020
Germany German Federal Tax Court decided that also a share deal can fulfil the conditions of a non-taxable transfer of a going concern (TOGC) 09 March 2020