On 15 April 2021, the Court of Justice of the European Union (CJEU) released its decision in Case C-868/19 M-GmbH responding to a German referral on whether Article 11 of the European Union (EU) value-added tax (VAT) Directive1 is to be interpreted as precluding national legislation which prohibits a partnership (in this case a limited liability partnership, the partners of which, apart from the controlling company, are not exclusively persons financially integrated into the controlling company’s undertaking) from being a ”controlled company” and eligible for VAT grouping.
Source EY
See also ECJ C-868/19 (M-GmbH) – Decision – Members of a partnership and the head entity can form a VAT group
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32)
- EU Must Intensify Efforts Against Tax Fraud and Corruption, Says Chief Prosecutor
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- Complex Interplay: Transfer Pricing and VAT Challenges for Multinational Corporations in the EU
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
