Netherlands VAT: Vehicle Transfer Not Proven as Transfer of Business Under Article 37d Dutch VAT Act 3 weeks ago
Poland Partial Business Donation to Multiple Beneficiaries: Does It Exclude VAT Neutrality? 3 weeks ago
Germany No Transfer of a Going Concern in Chain Transfers if Only Leased, Not Operated by Buyer 3 weeks ago
European Union Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive) 3 weeks ago
European UnionPoland General Court VAT T-366/25 (Szytelbiecka) – AG Opinion – Divided gift of business not VAT-exempt transfer to single recipient 3 weeks ago
India Bombay High Court: GST Not Applicable on Complete Assignment of Leasehold Rights as Sale 1 month ago
Denmark Denmark Clarifies VAT Rules for Transfers of Undeveloped Building Plots in Recent Court Decision 1 month ago
Germany BFH: Transfer Company Services for Corporate Restructuring Not VAT-Exempt as Social Welfare Services 1 month ago
European UnionNetherlands Preliminary Questions on VAT Transfer of Business Assets in Real Estate Transactions in the Netherlands 1 month ago
European UnionNetherlands Preliminary Questions on VAT Transfer of a Going Concern in Real Estate Transactions in the Netherlands 1 month ago
Germany German Federal Fiscal Court Clarifies TOGC Requirements in Recent VAT Restructuring Judgments 2 months ago
BelgiumEuropean Union EGC T-397/25 (A&P Deco) – AG Opinion – VAT deduction adjustment required even with business transfer and lease 2 months ago
Poland Defining Organized Parts of an Enterprise and VAT Exclusion Under Polish Law: Key Issues and Disputes 2 months ago
Ukraine Transfer of Assets to Charter Capital During Reorganization: VAT Implications and Tax Authority Clarification 2 months ago
Germany No Transfer of Business for VAT When Selling Solar Modules to Newly Founded Partnerships 2 months ago
Germany No Transfer of Business for VAT Purposes When Purchaser Immediately Leases to Own GmbH 2 months ago
Spain Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer 3 months ago
Spain Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer 3 months ago
Spain Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer 3 months ago
Taiwan No Business Tax on Inherited Sole Proprietorship Assets; Tax Applies Only to Business Transfers 3 months ago
Denmark VAT Exemption for Insurance Business Transfers: Employee and Asset Transfer Agreements Assessed 4 months ago
BulgariaEuropean Union EGC T-859/25 (Kabakum 3808) – Questions – Non-cash contributions and the conditions for VAT registration and liability 4 months ago
Sweden VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026 4 months ago
China China Clarifies VAT Rules for Mergers, Acquisitions, and Asset Transfers Effective 2026 4 months ago
Sweden VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning 4 months ago
Sweden Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency 4 months ago
Sweden VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden 4 months ago
China China Clarifies VAT Rules for Mergers, Divisions, Sales, and Exchanges in 2026 Guidance 4 months ago