Tag - TOGC (transfer of a going concern)

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

Poland

Ruling: VAT on the supply of real estate

05 August 2023

Poland

Ruling: Exclusion from VAT on the sale of an operating bakery

05 August 2023

Poland

Ruling: Exemption from VAT on the sale of real estate

02 August 2023

Italy

Ruling 404: Sale of a leased property complex

29 July 2023

Italy

Ruling 399/2023: VAT treatment of the transaction consisting of the sale of goods, transfer of patents, and commitment to continue production made to companies within an automotive group

27 July 2023

Netherlands

5 Major Developments in Netherlands

11 July 2023

Italy

5 Major Developments in Italy

11 July 2023

Poland

5 Major Developments in Poland

10 July 2023

India

5 Major Developments in India

09 July 2023

Netherlands

Court of Zeeland-West Brabant: TOGC question not under review because supply made by someone else

07 July 2023

Brazil

5 Major Developments in Brazil

26 June 2023

Netherlands

Reimbursement after mediation capstone transfer company, so no VAT is due

19 June 2023

Denmark

Ruling: Artist – Copyrights – Transfer of a going concern?

08 June 2023

Denmark

Confusion not VAT-free business transfer

06 June 2023

Denmark

Transfer of limited partnership and subsequent confusion not VAT-free business transfer

06 June 2023

Poland

Delivery of commercial real estate and the enterprise/organized part of the enterprise

06 June 2023

Netherlands

VAT deduction tax unit at Sale-and-Leaseback of movable property

23 May 2023

Tag - TOGC (transfer of a going concern)

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

Ruling: VAT on the supply of real estate

Ruling: Exclusion from VAT on the sale of an operating bakery

Ruling: Exemption from VAT on the sale of real estate

Ruling 404: Sale of a leased property complex

Ruling 399/2023: VAT treatment of the transaction consisting of the sale of goods, transfer of patents, and commitment to continue production made to companies within an automotive group

5 Major Developments in Netherlands

5 Major Developments in Italy

5 Major Developments in Poland

5 Major Developments in India

Court of Zeeland-West Brabant: TOGC question not under review because supply made by someone else

5 Major Developments in Brazil

Reimbursement after mediation capstone transfer company, so no VAT is due

Ruling: Artist – Copyrights – Transfer of a going concern?

Confusion not VAT-free business transfer

Transfer of limited partnership and subsequent confusion not VAT-free business transfer

Delivery of commercial real estate and the enterprise/organized part of the enterprise

VAT deduction tax unit at Sale-and-Leaseback of movable property

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