Taiwan Change of Sole Proprietorship Responsible Person Requires Invoice and Tax for Asset Transfer 1 day ago
Austria Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers 1 week ago
Italy Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services 1 week ago
Italy Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision 2 weeks ago
European Union Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive) 2 weeks ago
European UnionUnited Kingdom Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers 2 weeks ago
European UnionLuxembourg Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law 2 weeks ago
European Union Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax 3 weeks ago
Italy Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases 3 weeks ago
AustriaEuropean Union General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply? 4 weeks ago
Italy Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy 4 weeks ago
United Kingdom How to Transfer a VAT Registration Number for Business Ownership Changes in the UK 1 month ago
AustriaEuropean Union ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions 1 month ago
BelgiumEuropean Union General Court VAT Case T-397/25 (A&P Deco) – Questions – Should VAT adjustments apply when immovable property is leased after a business transfer? 1 month ago
European Union Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods 1 month ago
European Union Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty 2 months ago
European UnionPoland General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption? 2 months ago
European UnionPoland Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights 2 months ago
Sweden Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling 2 months ago
European Union Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets” 2 months ago
Sweden Limited input VAT deduction excludes the application of the VAT exemption for TOGC 2 months ago
Sweden Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing Previous View 3 months ago
Sweden Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns 3 months ago
European Union Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC 3 months ago
Sweden Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights 3 months ago
European Union Understanding VAT Implications: Business vs Asset Transfers in the European Union 3 months ago
United Kingdom HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern 3 months ago
United Kingdom Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained 3 months ago
Saudi Arabia ZATCA Updates VAT Guide: New Tax Group Rules, Economic Activity Transfers, and Marketplace Clarifications 4 months ago