- The European Court of Justice has clarified that internal transactions within a group of companies remain non-taxable
- A recent ruling by the ECJ confirmed that internal transactions within an organ group are not subject to taxation
- The ruling was in response to a case involving a public foundation and a GmbH providing cleaning services
- The ECJ emphasized that all members of an organ group are treated as a single taxable entity
- The ruling reaffirmed that internal transactions within an organ group are not taxable, regardless of any restrictions on input tax deduction
Source: umsatz-steuer-beratung.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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