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Movement in the VAT group regime

Two new rulings on the VAT group within a short period of time: On the one hand, the BFH has changed the criteria under which it accepts financial integration. On the other hand, the BFH submitted the question to the ECJ for a preliminary decision as to whether sales between the parts of a VAT group (internal sales) are actually not subject to VAT.

Source: pkf-issing.de

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