Tag - TOGC (transfer of a going concern)

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

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

Tag - TOGC (transfer of a going concern)

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

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

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