Two cases have been referred to the ECJ and are currently pending in which the ECJ has to decide on questions concerning the German VAT group. The core issue in both proceedings is whether the controlling company – as provided for by German law – can be the taxable person and thus the person liable for payment of VAT. In her current Opinion on the proceedings, the ECJ’s Advocate General Medina assumes that German law is contrary to Union law as regards this issue. However, she goes one step further: she seems to consider that (contrary to the previous unanimous opinion) internal transactions within the VAT group are taxable.
Source KMLZ
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