Tag - TOGC (transfer of a going concern)

Germany

BFH Clarifies Transfer of a Business as a Going Concern

3 days ago

Poland

WSA Rules Commercial Property Contribution May Be VAT-Free as Going Concern

6 days ago

European Union Netherlands

VAT and Business Transfers Under European Spotlight

7 days ago

Germany

BFH: Solar Park Asset Transfers Not a Transfer of Going Concern

2 weeks ago

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 Union Poland

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 Union Netherlands

Preliminary Questions on VAT Transfer of Business Assets in Real Estate Transactions in the Netherlands

1 month ago

European Union Netherlands

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

Belgium European 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

Denmark Clarifies VAT Rules for Insurance Activities and Business Transfers

3 months ago

Denmark

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

4 months ago

Bulgaria European 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

Tag - TOGC (transfer of a going concern)

BFH Clarifies Transfer of a Business as a Going Concern

WSA Rules Commercial Property Contribution May Be VAT-Free as Going Concern

VAT and Business Transfers Under European Spotlight

BFH: Solar Park Asset Transfers Not a Transfer of Going Concern

VAT: Vehicle Transfer Not Proven as Transfer of Business Under Article 37d Dutch VAT Act

Partial Business Donation to Multiple Beneficiaries: Does It Exclude VAT Neutrality?

No Transfer of a Going Concern in Chain Transfers if Only Leased, Not Operated by Buyer

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

General Court VAT T-366/25 (Szytelbiecka) – AG Opinion – Divided gift of business not VAT-exempt transfer to single recipient

Bombay High Court: GST Not Applicable on Complete Assignment of Leasehold Rights as Sale

Denmark Clarifies VAT Rules for Transfers of Undeveloped Building Plots in Recent Court Decision

BFH: Transfer Company Services for Corporate Restructuring Not VAT-Exempt as Social Welfare Services

Preliminary Questions on VAT Transfer of Business Assets in Real Estate Transactions in the Netherlands

Preliminary Questions on VAT Transfer of a Going Concern in Real Estate Transactions in the Netherlands

German Federal Fiscal Court Clarifies TOGC Requirements in Recent VAT Restructuring Judgments

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

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