Tag - TOGC (transfer of a going concern)

Austria European Union

ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions

9 months ago

European Union

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

9 months ago

European Union

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

9 months ago

European Union Poland

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

9 months ago

Bahrain

Bahrain NBR Updates VAT Guide on Transfer of Going Concern, Effective June 2025

10 months ago

Bahrain

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

10 months ago

European Union Poland

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

10 months ago

Sweden

Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling

10 months ago

European Union

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

10 months ago

Sweden

Limited input VAT deduction excludes the application of the VAT exemption for TOGC

10 months ago

Sweden

Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing Previous View

10 months ago

Sweden

Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns

10 months ago

European Union

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

10 months ago

Sweden

Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights

10 months ago

European Union

Understanding VAT Implications: Business vs Asset Transfers in the European Union

11 months ago

United Kingdom

HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern

11 months ago

United Kingdom

Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained

11 months ago

United Kingdom

HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)

11 months ago

Spain

Voting Rights Transfer and Group Entity Regime: April 2025 INFORMA Updates

11 months ago

Saudi Arabia

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

12 months ago

Saudi Arabia

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

12 months ago

Mauritius

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

17 April 2025

European Union Romania

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

09 April 2025

European Union Romania

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

07 April 2025

European Union

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

07 April 2025

European Union

ViDA Proposals formally Adopted – Significant VAT Changes

02 April 2025

European Union Sweden

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

31 March 2025

European Union Sweden

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

29 March 2025

European Union Romania

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

13 March 2025

France

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

07 March 2025

Denmark

Danish Tax Council Clarifies VAT Treatment of Business Transfers in Restructurings

06 March 2025

Denmark

Tax-Free Business Transfer: Vertical Merger

01 March 2025

Sweden

Swedish Tax Court Clarifies VAT on Business Asset Transfers to Subsidiaries

27 February 2025

Tag - TOGC (transfer of a going concern)

ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

Bahrain NBR Updates VAT Guide on Transfer of Going Concern, Effective June 2025

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

Limited input VAT deduction excludes the application of the VAT exemption for TOGC

Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing Previous View

Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights

Understanding VAT Implications: Business vs Asset Transfers in the European Union

HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern

Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained

HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)

Voting Rights Transfer and Group Entity Regime: April 2025 INFORMA Updates

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

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