United Kingdom The emergence of a ‘new’ fixed establishment threshold for VAT grouping 20 September 2024
Switzerland Swiss VAT Law Amendments: Notification Requirements, Group Representation, Tax Scope Exclusions, and More 13 September 2024
United Kingdom UK VAT Grouping Rules: Impact on Overseas Entities and Recent Legal Challenges 11 September 2024
United Kingdom Barclays Service Corporation VAT Grouping Rejection: First-tier Tribunal Decision 07 September 2024
United Kingdom UK Ruling on Fixed Establishment in VAT Group Cases: Implications for Businesses in EU 07 September 2024
Slovenia Slovenian Parliament Considers VAT Act Amendments to Benefit Taxpayers and Natural Disaster Victims 06 September 2024
Netherlands Impact of Bankruptcy on VAT group: Holding Liability and Preventive Measures 04 September 2024
Netherlands Accountant’s Negligence in Advising on VAT Grouping – No Compensation Granted by Court 04 September 2024
United Kingdom Appeal Dismissed: Barclays Services Corporation VAT Group Application Refusal – Tax Tribunal Decision 04 September 2024
Netherlands Dispute Resolution in Shareholder Agreements: Case Study of X BV and Stichting Y 02 September 2024
Netherlands Taxable service provided by Foundation to cooperative – Court ruling on VAT dispute. 29 August 2024
United Kingdom The Prudential Assurance Company Ltd – Supreme Court grants taxpayer permission to appeal – performance fees – time of supply 29 August 2024
Czech Republic Group VAT registration deadline approaching – January 1, 2025 effective date 25 August 2024
Germany Comments on ECJ C-184/23: Intra-group services between related companies not subject to VAT 23 August 2024
United Kingdom UK Supreme Court to Hear Appeal on VAT Group Decision Impacting Continuous Supply of Services Rules 23 August 2024
European Union Comments on ECJ C-184/23: ECJ confirms that supplies within the VAT group are disregarded 20 August 2024
Netherlands AG argues for new interpretation of requirements for tax unity before Supreme Court 20 August 2024
European UnionGermany Comments on ECJ Cases C-269/20 und C-141/20: Clarity on Non-Taxability of Internal Transactions within a Tax Group 20 August 2024
Netherlands Criteria for financial interconnectedness of VAT group according to AG relaxed by ECJ judgment 19 August 2024
Norway Norwegian Tax Administration Upholds Decision on VAT Recalculation for Imported Intra-Group Services 18 August 2024
Netherlands Financial Interconnection in VAT Grouping: Revisiting Criteria in Light of CJEU Norddeutsche Gesellschaft für Diakonie 18 August 2024
Netherlands Financial Interconnection Criteria for VAT Too Strict: AG Advises Relaxation of Criteria 17 August 2024
United Kingdom Navigating VAT Issues with Inter-Company Charges and Composite Supplies: A Comprehensive Guide 07 August 2024
European Union Comments on ECJ C-184/23 (Finanzamt T II): German VAT Groupings Allowed, Internal Transactions Exempt from VAT 31 July 2024
Romania Tax Consolidation in Romania: Requirements, Conditions, and Procedures for Taxpayers in an Organizational Group 29 July 2024
Netherlands Future changes to login method for VAT groups on Belastingdienst portal explained. 24 July 2024
European Union Comments on ECJ C-184/23: Internal services within VAT group not subject to VAT 22 July 2024
European UnionGermany Comments on ECJ C-184/23: VAT Exemption for Services in EU VAT Group 18 July 2024
European Union Comments on ECJ C-184/23: Intra VAT group transactions – whether VAT is due if VAT is a cost to recipient – no – taxpayer win 17 July 2024