Tag - TOGC (transfer of a going concern)

European Union

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

1 day ago

Belgium European Union

EGC T-397/25 (A&P Deco) – AG Opinion – VAT deduction adjustment required even with business transfer and lease

1 day ago

Poland

Defining Organized Parts of an Enterprise and VAT Exclusion Under Polish Law: Key Issues and Disputes

1 week ago

Ukraine

Transfer of Assets to Charter Capital During Reorganization: VAT Implications and Tax Authority Clarification

1 week ago

Germany

No Transfer of Business for VAT When Selling Solar Modules to Newly Founded Partnerships

2 weeks ago

Germany

No Transfer of Business for VAT Purposes When Purchaser Immediately Leases to Own GmbH

2 weeks ago

Spain

Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer

1 month ago

Spain

Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer

1 month ago

Spain

Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer

1 month ago

Taiwan

No Business Tax on Inherited Sole Proprietorship Assets; Tax Applies Only to Business Transfers

2 months ago

Denmark

Denmark Clarifies VAT Rules for Insurance Activities and Business Transfers

2 months ago

Denmark

VAT Exemption for Insurance Business Transfers: Employee and Asset Transfer Agreements Assessed

2 months ago

Bulgaria European Union

EGC T-859/25 (Kabakum 3808) – Questions – Non-cash contributions and the conditions for VAT registration and liability

2 months ago

Sweden

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

2 months ago

China

China Clarifies VAT Rules for Mergers, Acquisitions, and Asset Transfers Effective 2026

2 months ago

Sweden

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

2 months ago

Sweden

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

2 months ago

Sweden

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

2 months ago

China

China Clarifies VAT Rules for Mergers, Divisions, Sales, and Exchanges in 2026 Guidance

2 months ago

European Union Netherlands

General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention

2 months ago

Germany

VAT: Consequences of BFH Ruling on Intermediary Acquisition in Business Transfers (XI R 19/22, 2024)

3 months ago

Sweden

Swedish Court Ruling Narrows VAT-Neutral Business Transfers, Impacting Corporate Restructurings

3 months ago

Netherlands

Application of Article 37d VAT Act to Sale of Holiday Apartment with Rental Mediation Agreement

4 months ago

Italy

Transfer of Accountant’s Client Portfolio Subject to VAT and Fixed Registration Tax, Clarifies Tax Agency

4 months ago

Italy

Tax Treatment of Client Portfolio Transfer by a Professional Ceasing Activity: VAT, Registration, Direct Taxes

4 months ago

Denmark

Denmark Clarifies VAT Exemptions and Deductions for Business Transfers in Corporate Restructurings

4 months ago

Finland

SAC Rules Wind Power Project Transfer Qualifies as Going Concern for VAT Purposes

4 months ago

France

French Supreme Court Clarifies VAT and Tax Exemption Rules on Asset Transfers and Commissions

4 months ago

Netherlands

Payment received: no compensation for transfer of totality of assets

4 months ago

Latvia

Latvia Clarifies VAT Exemption Criteria for Business Transfers in Asset Sale Agreements

4 months ago

Netherlands

Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty

5 months ago

Netherlands

Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025

5 months ago

Norway

Norway Clarifies VAT Compensation Rules for Merged Companies and Post-Merger Claims

5 months ago

Tag - TOGC (transfer of a going concern)

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

EGC T-397/25 (A&P Deco) – AG Opinion – VAT deduction adjustment required even with business transfer and lease

Defining Organized Parts of an Enterprise and VAT Exclusion Under Polish Law: Key Issues and Disputes

Transfer of Assets to Charter Capital During Reorganization: VAT Implications and Tax Authority Clarification

No Transfer of Business for VAT When Selling Solar Modules to Newly Founded Partnerships

No Transfer of Business for VAT Purposes When Purchaser Immediately Leases to Own GmbH

Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer

Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer

Separate Purchase of Clinic Assets and Premises Subject to VAT, Not Considered Economic Unit Transfer

No Business Tax on Inherited Sole Proprietorship Assets; Tax Applies Only to Business Transfers

Denmark Clarifies VAT Rules for Insurance Activities and Business Transfers

VAT Exemption for Insurance Business Transfers: Employee and Asset Transfer Agreements Assessed

EGC T-859/25 (Kabakum 3808) – Questions – Non-cash contributions and the conditions for VAT registration and liability

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

China Clarifies VAT Rules for Mergers, Acquisitions, and Asset Transfers Effective 2026

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

China Clarifies VAT Rules for Mergers, Divisions, Sales, and Exchanges in 2026 Guidance

General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention

VAT: Consequences of BFH Ruling on Intermediary Acquisition in Business Transfers (XI R 19/22, 2024)

Swedish Court Ruling Narrows VAT-Neutral Business Transfers, Impacting Corporate Restructurings

Application of Article 37d VAT Act to Sale of Holiday Apartment with Rental Mediation Agreement

Transfer of Accountant’s Client Portfolio Subject to VAT and Fixed Registration Tax, Clarifies Tax Agency

Tax Treatment of Client Portfolio Transfer by a Professional Ceasing Activity: VAT, Registration, Direct Taxes

Denmark Clarifies VAT Exemptions and Deductions for Business Transfers in Corporate Restructurings

SAC Rules Wind Power Project Transfer Qualifies as Going Concern for VAT Purposes

French Supreme Court Clarifies VAT and Tax Exemption Rules on Asset Transfers and Commissions

Payment received: no compensation for transfer of totality of assets

Latvia Clarifies VAT Exemption Criteria for Business Transfers in Asset Sale Agreements

Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty

Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025

Norway Clarifies VAT Compensation Rules for Merged Companies and Post-Merger Claims

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