Tag - TOGC (transfer of a going concern)

Italy

Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC

09 May 2023

Netherlands

Sale-and-lease-back for VAT no TOGC

26 April 2023

India

Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport

22 April 2023

European Union

5 Major Developments: European Union

20 April 2023

Netherlands

No transfer of generality of goods in the case of unchanged continuation of the company

19 April 2023

India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

18 April 2023

India

5 Major Developments in India

12 April 2023

India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

12 April 2023

Netherlands

Sale and lease back, no TOGC

11 April 2023

Netherlands

Court of Zeeland-West Brabant: No TOGC as seller uses property in the exact same way as before sale

11 April 2023

Italy

5 Major Developments in Italy

10 April 2023

Netherlands

5 Major Developments in Netherlands

09 April 2023

Poland

5 Major Developments in Poland

08 April 2023

India

No GST on biz vertical sold as ‘going concern’

05 April 2023

Kenya

5 Major Developments in Kenya

30 March 2023

European Union

Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

17 March 2023

Kenya

Charging VAT on the Transfer of a Business is bad for trade and investment

14 March 2023

Netherlands

Sale of shopping center by project developer: VAT-free transfer of business?

09 March 2023

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

Tag - TOGC (transfer of a going concern)

Ruling 315: Sale of a collection of leased motor vehicles does not automatically qualify as a TOGC

Sale-and-lease-back for VAT no TOGC

Rajasthan AAR says GST not applicable on transfer of going concern by AAI to Adani Jaipur Airport

No transfer of generality of goods in the case of unchanged continuation of the company

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

5 Major Developments in India

Transaction of Transfer/Sale of one of the independent running business divisions attracts 18% GST: AAR

Sale and lease back, no TOGC

Court of Zeeland-West Brabant: No TOGC as seller uses property in the exact same way as before sale

5 Major Developments in Italy

5 Major Developments in Netherlands

5 Major Developments in Poland

No GST on biz vertical sold as ‘going concern’

5 Major Developments in Kenya

Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

Charging VAT on the Transfer of a Business is bad for trade and investment

Sale of shopping center by project developer: VAT-free transfer of business?

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

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