Tag - TOGC (transfer of a going concern)

Germany

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

2 weeks ago

Sweden

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

4 weeks 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

2 months ago

Italy

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

2 months ago

Denmark

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

2 months ago

Finland

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

2 months ago

France

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

2 months ago

Netherlands

Payment received: no compensation for transfer of totality of assets

2 months ago

Latvia

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

2 months ago

Netherlands

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

2 months ago

Netherlands

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

2 months ago

Norway

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

2 months ago

European Union Netherlands

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

2 months ago

Norway

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

2 months ago

Netherlands

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

2 months ago

Netherlands

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

2 months ago

South Africa

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

3 months ago

South Africa

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

3 months ago

South Africa

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

3 months ago

South Africa

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

3 months ago

Austria European Union

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

3 months ago

Saudi Arabia

Saudi VAT 2025: Stricter TOGC Rules and Cessation Obligations for Business Transfers and Closures

3 months ago

European Union

ViDA Risks: Key Concerns Highlighted by the European Commission

3 months ago

Finland

Finland Updates VAT Guidance on Full or Partial Business Transfers, Effective October 20, 2025

3 months ago

United States

Avoiding Sales Tax Pitfalls in Mergers and Acquisitions: Key Risks and Compliance Strategies

4 months ago

Sweden

Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30

4 months ago

United Kingdom

Property TOGCs Under the Microscope: Navigating VAT Conditions and HMRC Expectations

4 months ago

Sweden

Sweden Updates VAT Guidance on Asset Transfers in Business Transfers

4 months ago

Ukraine

Property Transfer to Charter Capitals: VAT Implications During Taxpayer Reorganization

4 months ago

Sweden

Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies

4 months ago

Sweden

Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling

4 months ago

Mexico

Mexico’s Supreme Court Upholds Key Tax Rules on Mergers and VAT Refunds

5 months ago

Tag - TOGC (transfer of a going concern)

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

Saudi VAT 2025: Stricter TOGC Rules and Cessation Obligations for Business Transfers and Closures

ViDA Risks: Key Concerns Highlighted by the European Commission

Finland Updates VAT Guidance on Full or Partial Business Transfers, Effective October 20, 2025

Avoiding Sales Tax Pitfalls in Mergers and Acquisitions: Key Risks and Compliance Strategies

Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30

Property TOGCs Under the Microscope: Navigating VAT Conditions and HMRC Expectations

Sweden Updates VAT Guidance on Asset Transfers in Business Transfers

Property Transfer to Charter Capitals: VAT Implications During Taxpayer Reorganization

Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies

Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling

Mexico’s Supreme Court Upholds Key Tax Rules on Mergers and VAT Refunds

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