Netherlands Court of Zeeland-West Brabant: Financial interdependence for VAT group missing 11 February 2023
Italy Ruling 208: Group VAT settlement also for non-resident companies identified in Italy 11 February 2023
Italy Ruling 209: Group VAT settlement – subjective scope – non-resident companies residents identified directly in Italy 09 February 2023
Sweden The Swedish Tax Agency restricts the possibility of forming VAT groups in the financial sector 26 January 2023
Poland Regulation of the Minister of Finance on the records kept by members of the VAT group 22 January 2023
United Kingdom FTT: INCE GORDON DADDS LLP – Group representative as to economic activity and as to taxable supplies 20 January 2023
European Union Comments on ECJ C-141/20 & C-269/20: ECJ decisions on the German VAT Group 16 January 2023
European Union Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT 24 December 2022
Sweden Direct supervision by the Financial Supervisory Authority may be required to be part of a VAT group 14 December 2022
Netherlands Court of Justice rules on financial interdependence in German fiscal unity VAT (C-141/20 and C-269/20) 09 December 2022
European Union Comments to ECJ C-141/20 & C-269/20: ECJ rules on financial interdependence in German fiscal unity VAT 09 December 2022
European UnionGermany Potential for structuring: VAT group also includes non-economic activities 08 December 2022
European Union Comments on ECJ C-141/20: Majority of voting rights not required to form a VAT unity 07 December 2022