The Turnover Tax Decree changes. The changes are related to the Danske Bank judgment of the Court of Justice of the European Union of 11 March 2021 .
By inserting the term ‘fiscal unity’, it is made clear that this term refers to a tax unit that is located in a Member State of the (European) Union. An entity designated as a ‘fiscal unity’ that is located in a country that does not belong to the Union, does not qualify as a fiscal unity for the purposes of this Decree.
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