Tag - TOGC (transfer of a going concern)

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

Ukraine

Formation of tax liability and tax credit by VAT payers in the assignment of claims

28 November 2023

Poland

The Consequences of VAT Donation of a Family Member’s Business

24 November 2023

Poland

Ruling: Exemption from VAT for the sale of an organized part of the enterprise

09 November 2023

Poland

VAT Exemption for the Sale of Organized Part of a Business

05 November 2023

Ukraine

Features of filling out tax reporting with VAT payers undergoing reorganization and their successors

20 October 2023

Netherlands

No refund of revision VAT by purchaser of generality of goods

20 October 2023

United Kingdom

HMRC Internal Manual VAT Registration

14 October 2023

Italy

Group VAT liquidation in merger by incorporation: limitations and implications clarified

10 October 2023

Italy

Interpretation of the participation of a company in the group VAT liquidation after merger

10 October 2023

Belgium

5 Major Developments in Belgium

03 October 2023

European Union

Baker & McKenzie – Transfer of Business in Europe: VAT Considerations and Interpretations in Different Member States

02 October 2023

Belgium European Union Italy Netherlands United Kingdom

Transfer of a business -Insights from EU, Belgium, Italy, the Netherlands, UK

29 September 2023

Poland

Withdrawal of real estate from the company can be without VAT

14 September 2023

United Kingdom

HMRC Internal Manual: VAT Transfer of a Going Concern

09 September 2023

Poland

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

01 September 2023

Poland

An important judgment of the Supreme Administrative Court on the asset transfer tax

28 August 2023

Poland

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

28 August 2023

Denmark

VAT on the Transfer of Assets to a Company – Business Transfer

26 August 2023

Poland

VAT classification of sales of commercial real estate as the Organised Part of an Enterprise

21 August 2023

Poland

Ruling – VAT exemption for sale of developed real estate

12 August 2023

Tag - TOGC (transfer of a going concern)

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?

Formation of tax liability and tax credit by VAT payers in the assignment of claims

The Consequences of VAT Donation of a Family Member’s Business

Ruling: Exemption from VAT for the sale of an organized part of the enterprise

VAT Exemption for the Sale of Organized Part of a Business

Features of filling out tax reporting with VAT payers undergoing reorganization and their successors

No refund of revision VAT by purchaser of generality of goods

HMRC Internal Manual VAT Registration

Group VAT liquidation in merger by incorporation: limitations and implications clarified

Interpretation of the participation of a company in the group VAT liquidation after merger

5 Major Developments in Belgium

Baker & McKenzie – Transfer of Business in Europe: VAT Considerations and Interpretations in Different Member States

Transfer of a business -Insights from EU, Belgium, Italy, the Netherlands, UK

Withdrawal of real estate from the company can be without VAT

HMRC Internal Manual: VAT Transfer of a Going Concern

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

An important judgment of the Supreme Administrative Court on the asset transfer tax

Ruling: Exclusion from VAT on the sale of an organized part of an enterprise

VAT on the Transfer of Assets to a Company – Business Transfer

VAT classification of sales of commercial real estate as the Organised Part of an Enterprise

Ruling – VAT exemption for sale of developed real estate

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