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Comments on ECJ C-868/19: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law

ECJ judgment of 15 April 2021, C-868/19 in M-GmbH.

The European Court of Justice has decided that partnerships can be considered closely bound to a VAT group by a financial link even if some partners of that partnership are not themselves linked to the VAT group. According to the court, a partnership is linked to the VAT group as soon as the head of the VAT group, with its statutory right to vote, can dominate the partnership. On the other hand, according to the opinion of the V. Senate of the Highest German Tax Court and of the German Ministry of Finance, a partnership can only be considered a controlled company in a VAT group if all shareholders are financially integrated into the controlling company.


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