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
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