- CJEU ruling on German provisions on VAT groupings
- CJEU does not object to German provisions
- Ruling based on reference from German Federal Tax Court
- Questions raised by BFH regarding VAT groupings
- Different opinions from Advocates General on internal transactions within VAT group
- CJEU ruling states that services between persons in VAT group are not subject to VAT
- CJEU supports German provisions on VAT groupings
- Implementation of Directive 77/388/EEC allows entities with links to be treated as single taxable person for VAT purposes
Source: hub.kpmg.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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