VAT and tax code: BFH on the liability of the controlled company in the VAT group

The Federal Fiscal Court (BFH) recently had the opportunity to comment on the much-discussed topic of the VAT group in a new judgment (BFH, judgment of April 5th, 2022 – VII R 18/21). This time, however, the focus was not on the question of the legal form of the respective controlled company or the compatibility of national regulations on tax liability within the tax group under Union law, but rather the question of the conditions under which the controlled company after the end of the tax group for within the tax group taxes incurred are liable.

Source: awb-international.de

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