European UnionNetherlands 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
Italy Ruling 432: VAT refund – Person entitled to submit the request in the event of a transfer of business 24 August 2022
Singapore Updated e-tax guide for GST: Transfer of Business as a Going Concern and other Excluded Transactions 05 August 2022
European Union Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19) 14 July 2022
European UnionGermany Flashback on ECJ Cases – C-444/10 (Schriever) – TOGC includes rental for indefinite period of the retail space to the transferee 14 July 2022
European UnionLuxembourg Flashback on ECJ cases C-497/01 (Zita Modes) – TOGC covers intention to operate the business or the part of the undertaking transferred and not simply to immediately liquidate the activity concerned and sell the stock 14 July 2022
European UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Questions – TOGC artificially broken down into a number of different supplies 12 July 2022
Netherlands Transfer of leased real estate by project developer to investor: Transfer of Going Concern? 14 June 2022
United Kingdom FTT: HAYMARKET MEDIA GROUP LIMITED option to tax election – sale of site with planning consent for development 09 June 2022
Netherlands Transfers of real property qualified as transfers of going concern for VAT purposes (court decisions) 08 June 2022
Netherlands No VAT is due on the sale of newly constructed apartments due to the application of TOGC 06 June 2022
Netherlands Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT 03 June 2022
Netherlands Delivery of leased real estate by developer nevertheless transition of generality of goods for VAT 02 June 2022
European Union Can the transfer of a building be treated as a “Transfer of Going Concern” for VAT? 16 February 2022
Switzerland Switzerland Tax Agency Issues Circular on Taxation of Restructuring Companies 04 February 2022
European UnionPoland ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Question – Does the sale of real estate can be considered as a Transfer of Going Concern? 03 February 2022
Italy The transfer of a swimming pool to shareholders can be classified as a transfer of a going concern 14 January 2022