Comments on ECJ C-141/20: German scheme for VAT group not fully EU-proof

The Court of Justice of the EU rules that it is contrary to EU law for Germany to make the existence of a VAT group subject to the condition that A not only has a majority interest in the capital of the NDG, but also has the majority of its voting rights.

Source Taxlive

See also

• ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group

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