Tag - TOGC (transfer of a going concern)

European Union

VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

28 February 2023

European Union

Transfer of a Rented Building May qualify for Going Concern

28 February 2023

European Union

Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer

27 February 2023

European Union

Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes

27 February 2023

European Union

Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

25 February 2023

European Union

Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?

24 February 2023

Belgium

VAT & real estate: some novelties

24 February 2023

European Union

Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view

24 February 2023

European Union

Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer

22 February 2023

European Union

Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred

21 February 2023

European Union

Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT

17 February 2023

European Union Poland

ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

13 February 2023

European Union Italy

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

26 January 2023

Moldova

State Tax Service Clarifies VAT Regime Applicable to Transfer of Business

16 January 2023

Netherlands

5 Major Developments in Netherlands

06 January 2023

Italy

5 Major Developments in Italy

05 January 2023

France

Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58)

03 January 2023

United Kingdom

5 Major Developments in the United Kingdom

02 January 2023

Spain

5 Major Developments in Spain

26 December 2022

France

5 Major Developments in France

22 December 2022

United Kingdom

TOGC and deliberate errors – The Apollinaire case

20 December 2022

United Kingdom

TOGC and deliberate errors – The Apollinaire case

20 December 2022

Spain

Ruling: transfer of elements of an autonomous economic unit is not subject to VAT, even if it is not transferred in its entirety

17 December 2022

France

Transfer of Going Concern – article 257 bis – new wording

15 December 2022

Spain

Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT

14 December 2022

United Kingdom

FTT: Apollinaire Ltd & Anor – TOGC or not – yes

30 November 2022

United Kingdom

Overview of VAT for property businesses

24 November 2022

Guyana

Policy 29 – Going Concern

23 November 2022

Sweden

Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer

27 October 2022

France

VAT – 257 bis – Exemption from VAT – Ubuesque decision of the Council of State (continued)

12 October 2022

United Kingdom

FTT: Binfield v Revenue & Customs: preliminary hearing on whether LLP opted to tax

12 October 2022

European Union United Kingdom

Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity

12 October 2022

European Union Netherlands

Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for which the transferor provides VAT-taxed services does not constitute a Transfer of Going Concern

12 October 2022

Tag - TOGC (transfer of a going concern)

VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

Transfer of a Rented Building May qualify for Going Concern

Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer

Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes

Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?

VAT & real estate: some novelties

Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view

Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer

Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred

Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT

ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

State Tax Service Clarifies VAT Regime Applicable to Transfer of Business

5 Major Developments in Netherlands

5 Major Developments in Italy

Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58)

5 Major Developments in the United Kingdom

5 Major Developments in Spain

5 Major Developments in France

TOGC and deliberate errors – The Apollinaire case

TOGC and deliberate errors – The Apollinaire case

Ruling: transfer of elements of an autonomous economic unit is not subject to VAT, even if it is not transferred in its entirety

Transfer of Going Concern – article 257 bis – new wording

Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT

FTT: Apollinaire Ltd & Anor – TOGC or not – yes

Overview of VAT for property businesses

Policy 29 – Going Concern

Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer

VAT – 257 bis – Exemption from VAT – Ubuesque decision of the Council of State (continued)

FTT: Binfield v Revenue & Customs: preliminary hearing on whether LLP opted to tax

Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity

Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for which the transferor provides VAT-taxed services does not constitute a Transfer of Going Concern

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