Comments on ECJ C-141/20: Majority of voting rights not required to form a VAT unity

In Germany, the formation of a fiscal unity for turnover tax requires, among other things, a financial connection. This connection exists when the umbrella body holds the majority of the voting rights of the other entities. According to the CJEU, this requirement is in conflict with the Sixth Directive.

Source Taxence

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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