Tag - TOGC (transfer of a going concern)

European Union

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

3 days ago

European Union

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

5 days ago

European Union Poland

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

1 week ago

Bahrain

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

4 weeks ago

Bahrain

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

4 weeks ago

European Union Poland

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

4 weeks ago

Sweden

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

1 month ago

European Union

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

1 month ago

Sweden

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

1 month ago

Sweden

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

1 month ago

Sweden

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

1 month ago

European Union

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

1 month ago

European Union

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

1 month ago

Sweden

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

1 month 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

2 months ago

United Kingdom

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

2 months ago

United Kingdom

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

2 months ago

Spain

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

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

3 months ago

Mauritius

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

3 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

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

European Union

ViDA Proposals formally Adopted – Significant VAT Changes

4 months ago

European Union Sweden

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

4 months ago

European Union Sweden

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

4 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

5 months ago

Denmark

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

5 months ago

Denmark

Tax-Free Business Transfer: Vertical Merger

5 months ago

Sweden

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

5 months ago

Tag - TOGC (transfer of a going concern)

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

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

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