Tag - TOGC (transfer of a going concern)

Denmark

Tax Implications of Transferring Rental Property under VAT Law

6 months ago

Denmark

Tax Implications of Business Property Transfer and VAT Deductions

6 months ago

Denmark

VAT Rules on Sales of Licensing Rights for Computer Games Clarified by Danish Tax Council

7 months ago

Germany

No VAT exemption for fragmented business transfer: Schleswig-Holstein FG ruling (14.3.2024) – Case XI R 12/24.

8 months ago

Italy

Transfer of Business: VAT Deduction Rights in Extraordinary Operations and Business Conferment

8 months ago

New Zealand

Consultation on Tax Treatment of Corporate Amalgamations: Proposed Interpretation Statements and FAQs in New Zealand

9 months ago

Italy

Restrictions on Transfer of Quarterly VAT Credits for Consolidated Tax Group in Italy

9 months ago

Germany

No Non-Taxable Business Transfer as a Whole under § 1 Abs. 1a UStG for Multiple Buyers

10 months ago

Italy

VAT Deduction Rights in Business Transfers: Ensuring Continuity and Tax Neutrality

11 months ago

Poland

Court ruling on VAT exemption for transfer of assets in business continuity on July 3, 2024.

11 months ago

Italy

Transfer of Assets to BETA Not Qualify as Going Concern for VAT and Tax Purposes

11 months ago

United Kingdom

Looking Again at Property TOGCs

11 months ago

Germany

Business Transfer in Full in Sale of Real Estate: FG Berlin-Brandenburg Decision 13.3.2024 – 7 K 7083/23

11 months ago

Poland

Tax-Free Transfer of Wind Farms: VAT Exclusion for Father-Son Enterprise Donation

11 months ago

Poland

Transfer of Business Assets: Tax Implications and Exemption for Family Foundation Donation.

02 June 2024

Poland

Separation and Transfer of Development Department for Tax Exemption and Business Continuity

02 June 2024

Netherlands

Transfer of a Business as a Going Concern: Case Analysis and Legal Implications

22 May 2024

Netherlands

Delivery of short-term leased care complex according to AG transfer of generality of goods for VAT purposes

20 May 2024

Netherlands

AG Supreme Court: Transfer of Short-term Leased Care Complex – TOGC

18 May 2024

Netherlands

AG Supreme Court: Transfer of Rental Business – Application of TOGC

18 May 2024

Netherlands

VAT implications of transferring care home complex as a going concern

18 May 2024

Poland

Ruling: Exemption from VAT on sale of organized part of the company

14 May 2024

Poland

Transfer of Business to Family Foundation as VAT-exempt – Official Interpretation

30 April 2024

Italy

Refund Right Follows VAT Credit in Business Transfer: Legal Subject Varies Based on Agreement

25 April 2024

Italy

Italy Tax Agency: VAT Obligations for Company Merged Outside VAT Group Clarified

01 March 2024

Sweden

Sweden Tax Agency Clarifies VAT Rules for Business Transfers

25 February 2024

United Kingdom

Understanding Transfer of a Going Concern: The Basics of TOGC and How We Can Help

13 February 2024

Spain

Transmission of Assets Excluding Certain Contracts and Accounts (TOGC)

06 February 2024

Poland

Making a donation in the form of an enterprise to a family foundation without VAT

22 December 2023

European Union Poland

ECJ Order C‑729/21 – W. sp. z o.o. vs. Poland – Sale of a shopping center (TOGC)

15 December 2023

European Union Romania

ECJ C-640/23 (Greentech) – Questions – Deduction of VAT in case VAT has been collected and cannot be refunded under national law

13 December 2023

Spain

Transmission of Pharmacy Business with Donation of a Portion – Non-Taxable under VAT Law

13 December 2023

Ukraine

Transfer of rights: should VAT be charged?

28 November 2023

Tag - TOGC (transfer of a going concern)

Tax Implications of Transferring Rental Property under VAT Law

Tax Implications of Business Property Transfer and VAT Deductions

VAT Rules on Sales of Licensing Rights for Computer Games Clarified by Danish Tax Council

No VAT exemption for fragmented business transfer: Schleswig-Holstein FG ruling (14.3.2024) – Case XI R 12/24.

Transfer of Business: VAT Deduction Rights in Extraordinary Operations and Business Conferment

Consultation on Tax Treatment of Corporate Amalgamations: Proposed Interpretation Statements and FAQs in New Zealand

Restrictions on Transfer of Quarterly VAT Credits for Consolidated Tax Group in Italy

No Non-Taxable Business Transfer as a Whole under § 1 Abs. 1a UStG for Multiple Buyers

VAT Deduction Rights in Business Transfers: Ensuring Continuity and Tax Neutrality

Court ruling on VAT exemption for transfer of assets in business continuity on July 3, 2024.

Transfer of Assets to BETA Not Qualify as Going Concern for VAT and Tax Purposes

Looking Again at Property TOGCs

Business Transfer in Full in Sale of Real Estate: FG Berlin-Brandenburg Decision 13.3.2024 – 7 K 7083/23

Tax-Free Transfer of Wind Farms: VAT Exclusion for Father-Son Enterprise Donation

Transfer of Business Assets: Tax Implications and Exemption for Family Foundation Donation.

Separation and Transfer of Development Department for Tax Exemption and Business Continuity

Transfer of a Business as a Going Concern: Case Analysis and Legal Implications

Delivery of short-term leased care complex according to AG transfer of generality of goods for VAT purposes

AG Supreme Court: Transfer of Short-term Leased Care Complex – TOGC

AG Supreme Court: Transfer of Rental Business – Application of TOGC

VAT implications of transferring care home complex as a going concern

Ruling: Exemption from VAT on sale of organized part of the company

Transfer of Business to Family Foundation as VAT-exempt – Official Interpretation

Refund Right Follows VAT Credit in Business Transfer: Legal Subject Varies Based on Agreement

Italy Tax Agency: VAT Obligations for Company Merged Outside VAT Group Clarified

Sweden Tax Agency Clarifies VAT Rules for Business Transfers

Understanding Transfer of a Going Concern: The Basics of TOGC and How We Can Help

Transmission of Assets Excluding Certain Contracts and Accounts (TOGC)

Making a donation in the form of an enterprise to a family foundation without VAT

ECJ Order C‑729/21 – W. sp. z o.o. vs. Poland – Sale of a shopping center (TOGC)

ECJ C-640/23 (Greentech) – Questions – Deduction of VAT in case VAT has been collected and cannot be refunded under national law

Transmission of Pharmacy Business with Donation of a Portion – Non-Taxable under VAT Law

Transfer of rights: should VAT be charged?

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