Tag - TOGC (transfer of a going concern)

Bahrain

Bahrain NBR Updates VAT Guide on Transfer of Going Concern, Effective June 2025

2 days ago

Bahrain

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

4 days ago

European Union Poland

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

6 days ago

Sweden

Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling

1 week ago

European Union

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

1 week ago

Sweden

Limited input VAT deduction excludes the application of the VAT exemption for TOGC

1 week ago

Sweden

Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing Previous View

2 weeks ago

Sweden

Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns

2 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

3 weeks ago

European Union

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

3 weeks ago

Sweden

Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights

3 weeks ago

European Union

Understanding VAT Implications: Business vs Asset Transfers in the European Union

3 weeks ago

United Kingdom

HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern

1 month ago

United Kingdom

Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained

1 month ago

United Kingdom

HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)

1 month ago

Spain

Voting Rights Transfer and Group Entity Regime: April 2025 INFORMA Updates

2 months ago

Saudi Arabia

ZATCA Updates VAT Guide: New Tax Group Rules, Economic Activity Transfers, and Marketplace Clarifications

2 months ago

Saudi Arabia

Saudi Arabia Updates VAT Law: Stricter Rules on Groups, E-Commerce, Refunds, and Business Transfers

2 months ago

Mauritius

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

2 months ago

European Union Romania

Comments on ECJ C-726/23: Transfer Pricing Adjustments: Are They Considered VAT-Applicable Services Under EU Law?

3 months ago

European Union Romania

Comments on ECJ C-726/23: VAT and Transfer Pricing Adjustments Require Case-by-Case Assessment

3 months ago

European Union

Comments on ECJ C-726/23: AG Opinion – Transfer Pricing Adjustments May Trigger VAT Compliance for Intra-Group Services

3 months ago

European Union

ViDA Proposals formally Adopted – Significant VAT Changes

3 months ago

European Union Sweden

VAT Tax Base in Intra-Group Transactions: Högkullen AB vs. Swedish Tax Authority Case Analysis

3 months ago

European Union Sweden

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

3 months ago

European Union Romania

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

4 months ago

France

French VAT and Business Transfers: Understanding Article 257 bis of the FTC

4 months ago

Denmark

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

4 months ago

Denmark

Tax-Free Business Transfer: Vertical Merger

4 months ago

Sweden

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

4 months ago

Sweden

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

4 months ago

European Union Poland

Supreme Administrative Court Refers VAT Question to ECJ

4 months ago

Germany

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

5 months ago

Tag - TOGC (transfer of a going concern)

Bahrain NBR Updates VAT Guide on Transfer of Going Concern, Effective June 2025

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

Limited input VAT deduction excludes the application of the VAT exemption for TOGC

Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing Previous View

Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights

Understanding VAT Implications: Business vs Asset Transfers in the European Union

HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern

Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained

HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)

Voting Rights Transfer and Group Entity Regime: April 2025 INFORMA Updates

ZATCA Updates VAT Guide: New Tax Group Rules, Economic Activity Transfers, and Marketplace Clarifications

Saudi Arabia Updates VAT Law: Stricter Rules on Groups, E-Commerce, Refunds, and Business Transfers

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

Comments on ECJ C-726/23: Transfer Pricing Adjustments: Are They Considered VAT-Applicable Services Under EU Law?

Comments on ECJ C-726/23: VAT and Transfer Pricing Adjustments Require Case-by-Case Assessment

Comments on ECJ C-726/23: AG Opinion – Transfer Pricing Adjustments May Trigger VAT Compliance for Intra-Group Services

ViDA Proposals formally Adopted – Significant VAT Changes

VAT Tax Base in Intra-Group Transactions: Högkullen AB vs. Swedish Tax Authority Case Analysis

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

French VAT and Business Transfers: Understanding Article 257 bis of the FTC

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

Tax-Free Business Transfer: Vertical Merger

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

Supreme Administrative Court Refers VAT Question to ECJ

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

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