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ECJ C-868/19 – M-GmbH vs. DE – Questions – May Germany allow only legal entities to form part of a VAT group?

The question is, inter alia, whether a national rule under which only entities with legal personality can form part of a fiscal entity under VAT law is contrary to the Directive.

Unofficial translation.  More information/source documents expected later.  In this respect, it is interesting to read the recent developments in the UK, which per 1 November 2019 extended VAT grouping to allow individuals and partnerships to join or form VAT groups with their corporate subsidiaries.  See this article on marcusward.co

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