Tag - TOGC (transfer of a going concern)

European Union

Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

1 week ago

Kenya

Charging VAT on the Transfer of a Business is bad for trade and investment

2 weeks ago

Netherlands

Sale of shopping center by project developer: VAT-free transfer of business?

2 weeks ago

European Union

VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

4 weeks ago

European Union

Transfer of a Rented Building May qualify for Going Concern

4 weeks ago

European Union

Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer

4 weeks ago

European Union

Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes

4 weeks ago

European Union

Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

4 weeks ago

European Union

Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?

4 weeks ago

Belgium

VAT & real estate: some novelties

4 weeks ago

European Union

Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view

4 weeks ago

European Union

Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer

1 month ago

European Union

Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred

1 month ago

European Union

Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT

1 month ago

European Union Poland

ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

1 month ago

European Union Italy

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

2 months ago

Moldova

State Tax Service Clarifies VAT Regime Applicable to Transfer of Business

2 months ago

Netherlands

5 Major Developments in Netherlands

3 months ago

Italy

5 Major Developments in Italy

3 months ago

France

Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58)

3 months ago

United Kingdom

5 Major Developments in the United Kingdom

3 months ago

Spain

5 Major Developments in Spain

3 months ago

France

5 Major Developments in France

3 months ago

United Kingdom

TOGC and deliberate errors – The Apollinaire case

3 months ago

United Kingdom

TOGC and deliberate errors – The Apollinaire case

3 months ago

Spain

Ruling: transfer of elements of an autonomous economic unit is not subject to VAT, even if it is not transferred in its entirety

3 months ago

France

Transfer of Going Concern – article 257 bis – new wording

3 months ago

Spain

Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT

3 months ago

United Kingdom

FTT: Apollinaire Ltd & Anor – TOGC or not – yes

4 months ago

United Kingdom

Overview of VAT for property businesses

4 months ago

Guyana

Policy 29 – Going Concern

4 months ago

Sweden

Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer

5 months ago

France

VAT – 257 bis – Exemption from VAT – Ubuesque decision of the Council of State (continued)

5 months ago

Tag - TOGC (transfer of a going concern)

Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

Charging VAT on the Transfer of a Business is bad for trade and investment

Sale of shopping center by project developer: VAT-free transfer of business?

VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

Transfer of a Rented Building May qualify for Going Concern

Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer

Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes

Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?

VAT & real estate: some novelties

Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view

Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer

Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred

Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT

ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

State Tax Service Clarifies VAT Regime Applicable to Transfer of Business

5 Major Developments in Netherlands

5 Major Developments in Italy

Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58)

5 Major Developments in the United Kingdom

5 Major Developments in Spain

5 Major Developments in France

TOGC and deliberate errors – The Apollinaire case

TOGC and deliberate errors – The Apollinaire case

Ruling: transfer of elements of an autonomous economic unit is not subject to VAT, even if it is not transferred in its entirety

Transfer of Going Concern – article 257 bis – new wording

Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT

FTT: Apollinaire Ltd & Anor – TOGC or not – yes

Overview of VAT for property businesses

Policy 29 – Going Concern

Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer

VAT – 257 bis – Exemption from VAT – Ubuesque decision of the Council of State (continued)

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