Tag - TOGC (transfer of a going concern)

Taiwan

No Business Tax on Inherited Sole Proprietorship Assets; Tax Applies Only to Business Transfers

6 days ago

Denmark

Denmark Clarifies VAT Rules for Insurance Activities and Business Transfers

1 week ago

Denmark

VAT Exemption for Insurance Business Transfers: Employee and Asset Transfer Agreements Assessed

2 weeks ago

Bulgaria European Union

EGC T-859/25 (Kabakum 3808) – Questions – Non-cash contributions and the conditions for VAT registration and liability

2 weeks ago

Sweden

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

3 weeks ago

China

China Clarifies VAT Rules for Mergers, Acquisitions, and Asset Transfers Effective 2026

3 weeks ago

Sweden

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

3 weeks ago

Sweden

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

3 weeks ago

Sweden

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

3 weeks ago

China

China Clarifies VAT Rules for Mergers, Divisions, Sales, and Exchanges in 2026 Guidance

3 weeks ago

European Union Netherlands

General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention

4 weeks ago

Germany

VAT: Consequences of BFH Ruling on Intermediary Acquisition in Business Transfers (XI R 19/22, 2024)

1 month ago

Sweden

Swedish Court Ruling Narrows VAT-Neutral Business Transfers, Impacting Corporate Restructurings

2 months ago

Netherlands

Application of Article 37d VAT Act to Sale of Holiday Apartment with Rental Mediation Agreement

2 months ago

Italy

Transfer of Accountant’s Client Portfolio Subject to VAT and Fixed Registration Tax, Clarifies Tax Agency

3 months ago

Italy

Tax Treatment of Client Portfolio Transfer by a Professional Ceasing Activity: VAT, Registration, Direct Taxes

3 months ago

Denmark

Denmark Clarifies VAT Exemptions and Deductions for Business Transfers in Corporate Restructurings

3 months ago

Finland

SAC Rules Wind Power Project Transfer Qualifies as Going Concern for VAT Purposes

3 months ago

France

French Supreme Court Clarifies VAT and Tax Exemption Rules on Asset Transfers and Commissions

3 months ago

Netherlands

Payment received: no compensation for transfer of totality of assets

3 months ago

Latvia

Latvia Clarifies VAT Exemption Criteria for Business Transfers in Asset Sale Agreements

3 months ago

Netherlands

Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty

3 months ago

Netherlands

Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025

3 months ago

Norway

Norway Clarifies VAT Compensation Rules for Merged Companies and Post-Merger Claims

3 months ago

European Union Netherlands

ECJ to Decide if VAT-Exempt Property Sale Qualifies as Transfer of Going Concern in Netherlands

3 months ago

Norway

Norway Clarifies VAT Pre-Registration and Input VAT Deductions in Business Transfers

3 months ago

Netherlands

Dutch Supreme Court Seeks EU Guidance on VAT for Sale of Rented Real Estate by Developers

3 months ago

Netherlands

Applicability of Article 19 VAT Directive 2006 to Sale of VAT-Exempt Residential Apartment Complex

3 months ago

South Africa

South Africa Clarifies VAT on Sale of Fixed Assets and Joint Venture Interests

4 months ago

South Africa

SARS Clarifies Tax on Reinsurance Business Transfer to Nonresident Branch; Dividend and VAT Implications

4 months ago

South Africa

Tax Implications of Transferring Reinsurance Business from Resident Company to Foreign Branch

4 months ago

South Africa

VAT Implications on Sale of Fixed Assets and Joint Venture Interest by Resident Company

4 months ago

Austria European Union

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

4 months ago

Tag - TOGC (transfer of a going concern)

No Business Tax on Inherited Sole Proprietorship Assets; Tax Applies Only to Business Transfers

Denmark Clarifies VAT Rules for Insurance Activities and Business Transfers

VAT Exemption for Insurance Business Transfers: Employee and Asset Transfer Agreements Assessed

EGC T-859/25 (Kabakum 3808) – Questions – Non-cash contributions and the conditions for VAT registration and liability

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

China Clarifies VAT Rules for Mergers, Acquisitions, and Asset Transfers Effective 2026

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

China Clarifies VAT Rules for Mergers, Divisions, Sales, and Exchanges in 2026 Guidance

General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention

VAT: Consequences of BFH Ruling on Intermediary Acquisition in Business Transfers (XI R 19/22, 2024)

Swedish Court Ruling Narrows VAT-Neutral Business Transfers, Impacting Corporate Restructurings

Application of Article 37d VAT Act to Sale of Holiday Apartment with Rental Mediation Agreement

Transfer of Accountant’s Client Portfolio Subject to VAT and Fixed Registration Tax, Clarifies Tax Agency

Tax Treatment of Client Portfolio Transfer by a Professional Ceasing Activity: VAT, Registration, Direct Taxes

Denmark Clarifies VAT Exemptions and Deductions for Business Transfers in Corporate Restructurings

SAC Rules Wind Power Project Transfer Qualifies as Going Concern for VAT Purposes

French Supreme Court Clarifies VAT and Tax Exemption Rules on Asset Transfers and Commissions

Payment received: no compensation for transfer of totality of assets

Latvia Clarifies VAT Exemption Criteria for Business Transfers in Asset Sale Agreements

Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty

Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025

Norway Clarifies VAT Compensation Rules for Merged Companies and Post-Merger Claims

ECJ to Decide if VAT-Exempt Property Sale Qualifies as Transfer of Going Concern in Netherlands

Norway Clarifies VAT Pre-Registration and Input VAT Deductions in Business Transfers

Dutch Supreme Court Seeks EU Guidance on VAT for Sale of Rented Real Estate by Developers

Applicability of Article 19 VAT Directive 2006 to Sale of VAT-Exempt Residential Apartment Complex

South Africa Clarifies VAT on Sale of Fixed Assets and Joint Venture Interests

SARS Clarifies Tax on Reinsurance Business Transfer to Nonresident Branch; Dividend and VAT Implications

Tax Implications of Transferring Reinsurance Business from Resident Company to Foreign Branch

VAT Implications on Sale of Fixed Assets and Joint Venture Interest by Resident Company

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

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