Comments on ECJ C-269/20: Germany may designate an umbrella body as the sole taxable person of the VAT group

The Court of Justice of the EU rules that it is not contrary to EU law for Germany to designate S, the umbrella body of a group, as the sole taxpayer of this group. S must then be able to impose its will on the other entities that are part of that group.

Source Taxlive

See also

• C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group

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