Tag - TOGC (transfer of a going concern)

Saudi Arabia

ZATCA Updates VAT Guide: New Tax Group Rules, Economic Activity Transfers, and Marketplace Clarifications

4 months ago

Saudi Arabia

Saudi Arabia Updates VAT Law: Stricter Rules on Groups, E-Commerce, Refunds, and Business Transfers

5 months ago

Mauritius

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

5 months ago

European Union Romania

Comments on ECJ C-726/23: Transfer Pricing Adjustments: Are They Considered VAT-Applicable Services Under EU Law?

5 months ago

European Union Romania

Comments on ECJ C-726/23: VAT and Transfer Pricing Adjustments Require Case-by-Case Assessment

5 months ago

European Union

Comments on ECJ C-726/23: AG Opinion – Transfer Pricing Adjustments May Trigger VAT Compliance for Intra-Group Services

5 months ago

European Union

ViDA Proposals formally Adopted – Significant VAT Changes

5 months ago

European Union Sweden

VAT Tax Base in Intra-Group Transactions: Högkullen AB vs. Swedish Tax Authority Case Analysis

5 months ago

European Union Sweden

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

5 months ago

European Union Romania

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

6 months ago

France

French VAT and Business Transfers: Understanding Article 257 bis of the FTC

6 months ago

Denmark

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

6 months ago

Denmark

Tax-Free Business Transfer: Vertical Merger

6 months ago

Sweden

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

6 months ago

Sweden

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

6 months ago

European Union Poland

Supreme Administrative Court Refers VAT Question to ECJ

6 months ago

Germany

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

7 months ago

Germany

Non-taxable Business Transfer: Understanding § 1 Abs. 1a UStG and Key Considerations

8 months ago

Norway

Tax Directorate issues binding ruling on VAT in merger/spin-off, including obligations and formal requirements.

8 months ago

Denmark

Acquiring a Medical Practice: Tax Implications and Business Transfer Considerations

8 months ago

Australia

ATO Issues Crucial GST Reminder for Retirement Villages: Economy Update by Imogen Wilson

8 months ago

Australia

Understanding GST Implications for Operating Retirement Villages: A Comprehensive Guide

8 months ago

Italy

New VAT Exemption Rules for Professional Studio Transfers in Italy

8 months ago

Denmark

Danish Tax Council Clarifies VAT-Exempt Status for Rental Property Transfers

9 months ago

Kenya

Understanding Kenya’s Auto Populated VAT Return System

9 months ago

Portugal

Portuguese Tax Ruling on VAT-Free Business Transfers Among Exempt Entities

9 months ago

Germany

VAT Non-Taxability in Business Transfers and Sales to Third Parties

9 months ago

Denmark

Tax Implications of Transferring Rental Property under VAT Law

9 months ago

Denmark

Tax Implications of Business Property Transfer and VAT Deductions

9 months ago

Denmark

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

10 months ago

Germany

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

11 months ago

Italy

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

11 months ago

New Zealand

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

12 months ago

Tag - TOGC (transfer of a going concern)

ZATCA Updates VAT Guide: New Tax Group Rules, Economic Activity Transfers, and Marketplace Clarifications

Saudi Arabia Updates VAT Law: Stricter Rules on Groups, E-Commerce, Refunds, and Business Transfers

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

Comments on ECJ C-726/23: Transfer Pricing Adjustments: Are They Considered VAT-Applicable Services Under EU Law?

Comments on ECJ C-726/23: VAT and Transfer Pricing Adjustments Require Case-by-Case Assessment

Comments on ECJ C-726/23: AG Opinion – Transfer Pricing Adjustments May Trigger VAT Compliance for Intra-Group Services

ViDA Proposals formally Adopted – Significant VAT Changes

VAT Tax Base in Intra-Group Transactions: Högkullen AB vs. Swedish Tax Authority Case Analysis

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

French VAT and Business Transfers: Understanding Article 257 bis of the FTC

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

Tax-Free Business Transfer: Vertical Merger

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

Supreme Administrative Court Refers VAT Question to ECJ

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

Non-taxable Business Transfer: Understanding § 1 Abs. 1a UStG and Key Considerations

Tax Directorate issues binding ruling on VAT in merger/spin-off, including obligations and formal requirements.

Acquiring a Medical Practice: Tax Implications and Business Transfer Considerations

ATO Issues Crucial GST Reminder for Retirement Villages: Economy Update by Imogen Wilson

Understanding GST Implications for Operating Retirement Villages: A Comprehensive Guide

New VAT Exemption Rules for Professional Studio Transfers in Italy

Danish Tax Council Clarifies VAT-Exempt Status for Rental Property Transfers

Understanding Kenya’s Auto Populated VAT Return System

Portuguese Tax Ruling on VAT-Free Business Transfers Among Exempt Entities

VAT Non-Taxability in Business Transfers and Sales to Third Parties

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

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