Tag - TOGC (transfer of a going concern)

Austria European Union

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

7 days ago

Saudi Arabia

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

2 weeks ago

European Union

ViDA Risks: Key Concerns Highlighted by the European Commission

2 weeks ago

Finland

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

3 weeks ago

United States

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

4 weeks ago

Sweden

Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30

1 month ago

United Kingdom

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

1 month ago

Sweden

Sweden Updates VAT Guidance on Asset Transfers in Business Transfers

1 month ago

Ukraine

Property Transfer to Charter Capitals: VAT Implications During Taxpayer Reorganization

1 month ago

Sweden

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

1 month ago

Sweden

Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling

1 month ago

Mexico

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

2 months ago

Mexico

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

2 months ago

Sweden

Impact of Swedish VAT Act Changes on TOGC Exemption for VAT-Exempt and Mixed Businesses

2 months ago

Taiwan

Change of Sole Proprietorship Responsible Person Requires Invoice and Tax for Asset Transfer

2 months ago

Austria

Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers

3 months ago

Italy

Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services

3 months ago

Italy

Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision

3 months ago

European Union

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

3 months ago

European Union United Kingdom

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

3 months ago

European Union Luxembourg

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

3 months ago

European Union

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

3 months ago

Italy

Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases

3 months ago

Austria European Union

General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply?

3 months ago

Italy

Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy

3 months ago

United Kingdom

How to Transfer a VAT Registration Number for Business Ownership Changes in the UK

4 months ago

Austria European Union

ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions

4 months ago

Belgium European 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?

4 months ago

European Union

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

4 months ago

European Union

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

4 months ago

European Union Poland

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

4 months ago

Bahrain

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

5 months ago

Bahrain

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

5 months ago

Tag - TOGC (transfer of a going concern)

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

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

Impact of Swedish VAT Act Changes on TOGC Exemption for VAT-Exempt and Mixed Businesses

Change of Sole Proprietorship Responsible Person Requires Invoice and Tax for Asset Transfer

Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers

Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services

Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision

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

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases

General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply?

Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy

How to Transfer a VAT Registration Number for Business Ownership Changes in the UK

ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions

General Court VAT Case T-397/25 (A&P Deco) – Questions – Should VAT adjustments apply when immovable property is leased after a business transfer?

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

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

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

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