VAT groups are an ongoing source of questions. The ECJ has just found it permissible, under Union law, for a controlling company to be the taxable person under national law. Meanwhile, the next legal question of considerable significance has already arisen: Are intra-group supplies really non-taxable? This question was recently referred to the ECJ by the V. Senate of the German Federal Fiscal Court. In comparison the XI. Senate’s change in jurisprudence, according to which a majority of voting rights is no longer required for financial integration, becomes almost insignificant.
Source: KMLZ
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