Tag - TOGC (transfer of a going concern)

Poland

Withdrawal of real estate from the company can be without VAT

2 weeks ago

United Kingdom

HMRC Internal Manual: VAT Transfer of a Going Concern

2 weeks ago

Poland

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

4 weeks ago

Poland

An important judgment of the Supreme Administrative Court on the asset transfer tax

4 weeks ago

Poland

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

4 weeks ago

Denmark

VAT on the Transfer of Assets to a Company – Business Transfer

1 month ago

Poland

VAT classification of sales of commercial real estate as the Organised Part of an Enterprise

1 month ago

Poland

Ruling – VAT exemption for sale of developed real estate

2 months ago

Poland

Ruling: VAT on the supply of real estate

2 months ago

Poland

Ruling: Exclusion from VAT on the sale of an operating bakery

2 months ago

Poland

Ruling: Exemption from VAT on the sale of real estate

2 months ago

Italy

Ruling 404: Sale of a leased property complex

2 months ago

Italy

Ruling 399/2023: VAT treatment of the transaction consisting of the sale of goods, transfer of patents, and commitment to continue production made to companies within an automotive group

2 months ago

Netherlands

5 Major Developments in Netherlands

3 months ago

Italy

5 Major Developments in Italy

3 months ago

Poland

5 Major Developments in Poland

3 months ago

India

5 Major Developments in India

3 months ago

Netherlands

Court of Zeeland-West Brabant: TOGC question not under review because supply made by someone else

3 months ago

Brazil

5 Major Developments in Brazil

3 months ago

Netherlands

Reimbursement after mediation capstone transfer company, so no VAT is due

3 months ago

Denmark

Ruling: Artist – Copyrights – Transfer of a going concern?

4 months ago

Denmark

Confusion not VAT-free business transfer

4 months ago

Denmark

Transfer of limited partnership and subsequent confusion not VAT-free business transfer

4 months ago

Poland

Delivery of commercial real estate and the enterprise/organized part of the enterprise

4 months ago

Netherlands

VAT deduction tax unit at Sale-and-Leaseback of movable property

4 months ago

Italy

Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC

5 months ago

Netherlands

Sale-and-lease-back for VAT no TOGC

5 months ago

India

Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport

5 months ago

European Union

5 Major Developments: European Union

5 months ago

Netherlands

No transfer of generality of goods in the case of unchanged continuation of the company

5 months ago

India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

5 months ago

India

5 Major Developments in India

6 months ago

India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

6 months ago

Tag - TOGC (transfer of a going concern)

Withdrawal of real estate from the company can be without VAT

HMRC Internal Manual: VAT Transfer of a Going Concern

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

An important judgment of the Supreme Administrative Court on the asset transfer tax

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

VAT on the Transfer of Assets to a Company – Business Transfer

VAT classification of sales of commercial real estate as the Organised Part of an Enterprise

Ruling – VAT exemption for sale of developed real estate

Ruling: VAT on the supply of real estate

Ruling: Exclusion from VAT on the sale of an operating bakery

Ruling: Exemption from VAT on the sale of real estate

Ruling 404: Sale of a leased property complex

Ruling 399/2023: VAT treatment of the transaction consisting of the sale of goods, transfer of patents, and commitment to continue production made to companies within an automotive group

5 Major Developments in Netherlands

5 Major Developments in Italy

5 Major Developments in Poland

5 Major Developments in India

Court of Zeeland-West Brabant: TOGC question not under review because supply made by someone else

5 Major Developments in Brazil

Reimbursement after mediation capstone transfer company, so no VAT is due

Ruling: Artist – Copyrights – Transfer of a going concern?

Confusion not VAT-free business transfer

Transfer of limited partnership and subsequent confusion not VAT-free business transfer

Delivery of commercial real estate and the enterprise/organized part of the enterprise

VAT deduction tax unit at Sale-and-Leaseback of movable property

Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC

Sale-and-lease-back for VAT no TOGC

Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport

No transfer of generality of goods in the case of unchanged continuation of the company

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

5 Major Developments in India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

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