Tag - TOGC (transfer of a going concern)

European Union Netherlands

ECJ to Decide if VAT-Exempt Property Sale Qualifies as Transfer of Going Concern in Netherlands

5 months ago

Norway

Norway Clarifies VAT Pre-Registration and Input VAT Deductions in Business Transfers

5 months ago

Netherlands

Dutch Supreme Court Seeks EU Guidance on VAT for Sale of Rented Real Estate by Developers

5 months ago

Netherlands

Applicability of Article 19 VAT Directive 2006 to Sale of VAT-Exempt Residential Apartment Complex

5 months ago

South Africa

South Africa Clarifies VAT on Sale of Fixed Assets and Joint Venture Interests

5 months ago

South Africa

SARS Clarifies Tax on Reinsurance Business Transfer to Nonresident Branch; Dividend and VAT Implications

5 months ago

South Africa

Tax Implications of Transferring Reinsurance Business from Resident Company to Foreign Branch

5 months ago

South Africa

VAT Implications on Sale of Fixed Assets and Joint Venture Interest by Resident Company

5 months ago

Austria European Union

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

5 months ago

Saudi Arabia

Saudi VAT 2025: Stricter TOGC Rules and Cessation Obligations for Business Transfers and Closures

6 months ago

European Union

ViDA Risks: Key Concerns Highlighted by the European Commission

6 months ago

Finland

Finland Updates VAT Guidance on Full or Partial Business Transfers, Effective October 20, 2025

6 months ago

United States

Avoiding Sales Tax Pitfalls in Mergers and Acquisitions: Key Risks and Compliance Strategies

6 months ago

Sweden

Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30

6 months ago

United Kingdom

Property TOGCs Under the Microscope: Navigating VAT Conditions and HMRC Expectations

6 months ago

Sweden

Sweden Updates VAT Guidance on Asset Transfers in Business Transfers

6 months ago

Ukraine

Property Transfer to Charter Capitals: VAT Implications During Taxpayer Reorganization

7 months ago

Sweden

Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies

7 months ago

Sweden

Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling

7 months ago

Mexico

Mexico’s Supreme Court Upholds Key Tax Rules on Mergers and VAT Refunds

7 months ago

Mexico

Mexico’s Supreme Court Upholds Key Tax Rules on Mergers and VAT Refunds

7 months ago

Sweden

Impact of Swedish VAT Act Changes on TOGC Exemption for VAT-Exempt and Mixed Businesses

8 months ago

Taiwan

Change of Sole Proprietorship Responsible Person Requires Invoice and Tax for Asset Transfer

8 months ago

Austria

Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers

8 months ago

Italy

Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services

8 months ago

Italy

Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision

8 months ago

European Union United Kingdom

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

8 months ago

European Union Luxembourg

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

8 months ago

European Union

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

8 months ago

Italy

Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases

8 months ago

Austria European Union

General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply?

8 months ago

Italy

Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy

9 months ago

United Kingdom

How to Transfer a VAT Registration Number for Business Ownership Changes in the UK

9 months ago

Tag - TOGC (transfer of a going concern)

ECJ to Decide if VAT-Exempt Property Sale Qualifies as Transfer of Going Concern in Netherlands

Norway Clarifies VAT Pre-Registration and Input VAT Deductions in Business Transfers

Dutch Supreme Court Seeks EU Guidance on VAT for Sale of Rented Real Estate by Developers

Applicability of Article 19 VAT Directive 2006 to Sale of VAT-Exempt Residential Apartment Complex

South Africa Clarifies VAT on Sale of Fixed Assets and Joint Venture Interests

SARS Clarifies Tax on Reinsurance Business Transfer to Nonresident Branch; Dividend and VAT Implications

Tax Implications of Transferring Reinsurance Business from Resident Company to Foreign Branch

VAT Implications on Sale of Fixed Assets and Joint Venture Interest by Resident Company

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

Saudi VAT 2025: Stricter TOGC Rules and Cessation Obligations for Business Transfers and Closures

ViDA Risks: Key Concerns Highlighted by the European Commission

Finland Updates VAT Guidance on Full or Partial Business Transfers, Effective October 20, 2025

Avoiding Sales Tax Pitfalls in Mergers and Acquisitions: Key Risks and Compliance Strategies

Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30

Property TOGCs Under the Microscope: Navigating VAT Conditions and HMRC Expectations

Sweden Updates VAT Guidance on Asset Transfers in Business Transfers

Property Transfer to Charter Capitals: VAT Implications During Taxpayer Reorganization

Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies

Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling

Mexico’s Supreme Court Upholds Key Tax Rules on Mergers and VAT Refunds

Mexico’s Supreme Court Upholds Key Tax Rules on Mergers and VAT Refunds

Impact of Swedish VAT Act Changes on TOGC Exemption for VAT-Exempt and Mixed Businesses

Change of Sole Proprietorship Responsible Person Requires Invoice and Tax for Asset Transfer

Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers

Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services

Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases

General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply?

Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy

How to Transfer a VAT Registration Number for Business Ownership Changes in the UK

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