European Union Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive) 3 days ago
European Union Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax 3 days ago
Italy Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases 4 days ago
AustriaEuropean Union General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply? 5 days ago
Italy Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy 7 days ago
United Kingdom How to Transfer a VAT Registration Number for Business Ownership Changes in the UK 2 weeks ago
AustriaEuropean Union ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions 2 weeks 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? 2 weeks ago
European Union Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods 3 weeks ago
European Union Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty 4 weeks ago
European UnionPoland General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption? 4 weeks 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 2 months ago
Sweden Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns 2 months ago
European Union Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC 2 months ago
Sweden Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights 2 months ago
European Union Understanding VAT Implications: Business vs Asset Transfers in the European Union 2 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 3 months ago
Saudi Arabia Saudi Arabia Updates VAT Law: Stricter Rules on Groups, E-Commerce, Refunds, and Business Transfers 4 months ago
European UnionRomania Comments on ECJ C-726/23: Transfer Pricing Adjustments: Are They Considered VAT-Applicable Services Under EU Law? 4 months ago
European UnionRomania Comments on ECJ C-726/23: VAT and Transfer Pricing Adjustments Require Case-by-Case Assessment 4 months ago
European Union Comments on ECJ C-726/23: AG Opinion – Transfer Pricing Adjustments May Trigger VAT Compliance for Intra-Group Services 4 months ago