Tag - TOGC (transfer of a going concern)

European Union

EU Court Rules on Austrian Property Transfer VAT Case

7 days ago

European Union Germany

Belgium: VAT Adjustment on Leased Business Property in Going-Concern Transfer

7 days ago

European Union Germany

Austria: EU Court Rules on VAT for Property Contributions to a GmbH

7 days ago

European Union Germany

Poland VAT: General Court Rejects Half-Business Gift as Tax-Free Transfer

7 days ago

European Union

Three VAT Lessons from New EU Case Law on Business Transfers

3 weeks ago

European Union

General Court Rejects VAT TOGC Relief for Composite Business Transfer

3 weeks ago

European Union United Kingdom

Lease Grants and TOGC: A&P Deco Rejects CGS Avoidance

4 weeks ago

Turkey

VAT Treatment in a Business Inherited Through Succession

4 weeks ago

Poland

VAT Exemption Limits in Business Donations: ECJ Clarifies the Rule

1 month ago

Italy

VAT Applies to Sale of Raw Real Estate Without an Organized Business Complex

1 month ago

Cambodia

Cambodia Clarifies Tax on Business Transfers and Reaffirms VAT Exemption for Dental Services

1 month ago

Germany

Lease as a Separate Business in the Transfer of a Going Concern

1 month ago

Italy

Italian Supreme Court on Reclassified Property Transfer as Business Sale for VAT Purposes

1 month ago

Ukraine

State Tax Service Clarifies VAT on Company Separation Reorganization

1 month ago

European Union

Gerecht: Gift of Business in Two Shares Is Not a Transfer of a Going Concern

1 month ago

Spain

VAT Non-Subject Status for 100% Share Sales Transferring an Autonomous Economic Unit

1 month ago

Italy

Business Transfer Not Subject to VAT Without Intermediation

2 months ago

South Africa

Debit and Credit Notes in Going Concern and Reorganisation Transactions

2 months ago

European Union

VAT Treatment of Donation and Transfer of Undertaking Assets

2 months ago

Italy

VAT: Business Transfer via Donations and Partnerships Not a Single Transaction

2 months ago

European Union Poland

General Court T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive

2 months ago

European Union

EU Court: VAT Clawback on Premises Retained in Going-Concern Transfer

2 months ago

Belgium

Belgian Court Rules VAT Adjustment Required After Exempt Lease Following Business Transfer

2 months ago

India

Supreme Court Rejects Centre’s Plea to Restore ₹363 Crore GST Demand on Vodafone Idea

2 months ago

Italy

VAT Deduction Adjustment Required for Leased Property After Business Transfer

2 months ago

Austria European Union

EU VAT Directive Bars Austria’s Restriction on Asset Transfer Non-Supply Principle

2 months ago

Belgium European Union

EU Court Rules VAT Clawback Applies After Business Transfer and Exempt Lease

2 months ago

Austria European Union

European Court T-413/25 (Peckeger) – Judgment – Article 19 VAT Directive precludes income-based TOGC restrictions and has direct effect

2 months ago

Belgium European Union

EGC T-397/25 (A&P Deco) – Judgment – Exempt letting after a TOGC triggers the transferor’s VAT adjustment

2 months ago

Netherlands

Belgian VAT Deduction Dispute in Transfer of Going Concern Case

2 months ago

South Africa

SARS Updates VAT Zero-Rating Proof Rules for Going Concern Sales

3 months ago

United Kingdom

VAT treatment of contract transfers with reverse consideration — TOGC and assumption of liabilities

3 months ago

France

Building Sale: No Transfer of a Going Concern Without Proof of Business Continuity

4 months ago

Tag - TOGC (transfer of a going concern)

EU Court Rules on Austrian Property Transfer VAT Case

Belgium: VAT Adjustment on Leased Business Property in Going-Concern Transfer

Austria: EU Court Rules on VAT for Property Contributions to a GmbH

Poland VAT: General Court Rejects Half-Business Gift as Tax-Free Transfer

Three VAT Lessons from New EU Case Law on Business Transfers

General Court Rejects VAT TOGC Relief for Composite Business Transfer

Lease Grants and TOGC: A&P Deco Rejects CGS Avoidance

VAT Treatment in a Business Inherited Through Succession

VAT Exemption Limits in Business Donations: ECJ Clarifies the Rule

VAT Applies to Sale of Raw Real Estate Without an Organized Business Complex

Cambodia Clarifies Tax on Business Transfers and Reaffirms VAT Exemption for Dental Services

Lease as a Separate Business in the Transfer of a Going Concern

Italian Supreme Court on Reclassified Property Transfer as Business Sale for VAT Purposes

State Tax Service Clarifies VAT on Company Separation Reorganization

Gerecht: Gift of Business in Two Shares Is Not a Transfer of a Going Concern

VAT Non-Subject Status for 100% Share Sales Transferring an Autonomous Economic Unit

Business Transfer Not Subject to VAT Without Intermediation

Debit and Credit Notes in Going Concern and Reorganisation Transactions

VAT Treatment of Donation and Transfer of Undertaking Assets

VAT: Business Transfer via Donations and Partnerships Not a Single Transaction

General Court T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive

EU Court: VAT Clawback on Premises Retained in Going-Concern Transfer

Belgian Court Rules VAT Adjustment Required After Exempt Lease Following Business Transfer

Supreme Court Rejects Centre’s Plea to Restore ₹363 Crore GST Demand on Vodafone Idea

VAT Deduction Adjustment Required for Leased Property After Business Transfer

EU VAT Directive Bars Austria’s Restriction on Asset Transfer Non-Supply Principle

EU Court Rules VAT Clawback Applies After Business Transfer and Exempt Lease

European Court T-413/25 (Peckeger) – Judgment – Article 19 VAT Directive precludes income-based TOGC restrictions and has direct effect

EGC T-397/25 (A&P Deco) – Judgment – Exempt letting after a TOGC triggers the transferor’s VAT adjustment

Belgian VAT Deduction Dispute in Transfer of Going Concern Case

SARS Updates VAT Zero-Rating Proof Rules for Going Concern Sales

VAT treatment of contract transfers with reverse consideration — TOGC and assumption of liabilities

Building Sale: No Transfer of a Going Concern Without Proof of Business Continuity

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