Published by the European Union Official Gazette, the European Court of Justice (ECJ) released a preliminary ruling concerning German value-added tax (VAT) group regulations.
A controlling company set up a VAT group for the purpose of streamlining the payment and management of taxes within the group. This allows the members to be treated as one entity for VAT purposes, enabling them to simplify the VAT obligations and reduce their administrative burden.
Source GVC
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
- C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group
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For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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