European Union Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern 1 week ago
European Union VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment) 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
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 UnionPoland 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 UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies 2 months ago
France Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58) 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
Spain Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT 3 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