United Kingdom Tax point deeming provisions take priority over VAT grouping deeming provisions 05 April 2023
Germany ECJ referral on intra-group supplies / financial integration without majority of voting rights 27 March 2023
United Kingdom Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company 24 March 2023
Suriname Tax Authorities Provide Guidance on Request for VAT Fiscal Unity, Financial Administration in Foreign Currency, VAT Input Deduction 11 March 2023
Italy Circular n. 6: Financial constraint in the VAT Group even if a foreign company intervenes 10 March 2023
Poland Working version of the logical structure of internal records kept by a VAT group member – JPK_GV(1) 09 March 2023
European Union Comments on ECJ C-141/20: A preliminary ruling regarding German VAT Group rules 08 March 2023
Netherlands Second partial decision with documents on forms of a VAT fiscal unity for VAT purposes 23 February 2023
Netherlands No financial interdependence despite risk to business results due to lack of control 15 February 2023
Netherlands Depositary receipts for shares do not lead to the termination of the fiscal unity if the shareholder is a director; high VAT rate entrance price sex establishment 15 February 2023