Tag - TOGC (transfer of a going concern)

Mexico

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

1 week ago

Mexico

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

1 week ago

Sweden

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

3 weeks ago

Taiwan

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

3 weeks ago

Austria

Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers

1 month ago

Italy

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

1 month ago

Italy

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

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 United Kingdom

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

1 month ago

European Union Luxembourg

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

1 month ago

European Union

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

1 month ago

Italy

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

2 months ago

Austria European Union

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

2 months ago

Italy

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

2 months ago

United Kingdom

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

2 months ago

Austria European Union

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

2 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?

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union Poland

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

2 months ago

Bahrain

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

3 months ago

Bahrain

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

3 months ago

European Union Poland

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

3 months ago

Sweden

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

3 months ago

European Union

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

3 months ago

Sweden

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

3 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

4 months ago

United Kingdom

HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern

4 months ago

United Kingdom

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

4 months ago

Tag - TOGC (transfer of a going concern)

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

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

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

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