Tag - TOGC (transfer of a going concern)

Sweden

Swedish Court Ruling Narrows VAT-Neutral Business Transfers, Impacting Corporate Restructurings

10 months ago

Netherlands

Application of Article 37d VAT Act to Sale of Holiday Apartment with Rental Mediation Agreement

10 months ago

Italy

Transfer of Accountant’s Client Portfolio Subject to VAT and Fixed Registration Tax, Clarifies Tax Agency

11 months ago

Italy

Italy

Tax Treatment of Client Portfolio Transfer by a Professional Ceasing Activity: VAT, Registration, Direct Taxes

11 months ago

Denmark

Denmark Clarifies VAT Exemptions and Deductions for Business Transfers in Corporate Restructurings

11 months ago

Finland

SAC Rules Wind Power Project Transfer Qualifies as Going Concern for VAT Purposes

11 months ago

France

French Supreme Court Clarifies VAT and Tax Exemption Rules on Asset Transfers and Commissions

11 months ago

I Love The Netherlands

Netherlands

Payment received: no compensation for transfer of totality of assets

11 months ago

Latvia

Latvia Clarifies VAT Exemption Criteria for Business Transfers in Asset Sale Agreements

11 months ago

Netherlands

Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty

11 months ago

Netherlands

Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025

11 months ago

Norway

Norway Clarifies VAT Compensation Rules for Merged Companies and Post-Merger Claims

11 months ago

European Union Netherlands

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

11 months ago

Norway

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

11 months ago

Netherlands

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

11 months ago

Netherlands

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

11 months ago

South Africa

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

12 months ago

South Africa

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

12 months ago

South Africa

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

12 months ago

South Africa

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

12 months ago

Austria European Union

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

12 months ago

Saudi Arabia

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

12 months ago

European Union

ViDA Risks: Key Concerns Highlighted by the European Commission

28 October 2025

Finland

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

24 October 2025

United States

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

17 October 2025

Sweden

Sweden Updates VAT Guidance on Business Asset Transfers Effective September 30

13 October 2025

I Love United Kingdom (UK)

United Kingdom

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

11 October 2025

sweden

Sweden

Sweden Updates VAT Guidance on Asset Transfers in Business Transfers

09 October 2025

Ukraine

Property Transfer to Charter Capitals: VAT Implications During Taxpayer Reorganization

03 October 2025

Sweden

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

30 September 2025

Sweden

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

30 September 2025

Mexico

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

12 September 2025

Mexico

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

11 September 2025

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