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Comments on ECJ C-141/20: A preliminary ruling regarding German VAT Group rules

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

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