Italy Transactions between “Italian” permanent establishments of companies of a foreign group: when they are relevant for VAT purposes 22 June 2023
Denmark Denmark Tax Agency Clarifies VAT-Exempt Business’ Entitlement to Additional VAT Reimbursement on Sales Through PE 17 June 2023
Italy UK VAT Group: VAT treatment of transactions between Italian and UK permanent establishments 13 June 2023
Sweden The position statement “Question about the right to deduct VAT in case of so-called onward invoicing to other companies in a group” shall no longer be applied 09 June 2023
Italy Italian Tax Authority rules effects of UK VAT groups not recognized for Italian VAT purposes 19 May 2023
United Kingdom UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group) 12 May 2023
Italy Ruling 314: How Brexit impacts branches belonging to a VAT group in the United Kingdom 09 May 2023
United Kingdom UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group) 05 May 2023
Netherlands Assessment of application of (medical) exemption according to AG not at VAT group level 02 May 2023
Netherlands Application (medical) VAT exemption; test at the level of members of a fiscal unity 29 April 2023
Germany Requirement for a proposed amendment for the avoidance of opposing VAT determinations in the case of tax groups 28 April 2023
European Union Comments on ECJ C-141/20 & C-269/20: Update on jurisprudence relating to VAT grouping rules 19 April 2023