Tag - TOGC (transfer of a going concern)

Mexico

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

11 September 2025

Sweden

Impact of Swedish VAT Act Changes on TOGC Exemption for VAT-Exempt and Mixed Businesses

02 September 2025

Taiwan

Change of Sole Proprietorship Responsible Person Requires Invoice and Tax for Asset Transfer

30 August 2025

Austria

Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers

22 August 2025

Italy

Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services

22 August 2025

Italy

Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision

20 August 2025

European Union United Kingdom

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

18 August 2025

European Union Luxembourg

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

14 August 2025

European Union

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

08 August 2025

Italy

Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases

07 August 2025

Italy

Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy

04 August 2025

United Kingdom

How to Transfer a VAT Registration Number for Business Ownership Changes in the UK

28 July 2025

Austria European Union

ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions

25 July 2025

European Union

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

19 July 2025

European Union

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

17 July 2025

Bahrain

Bahrain NBR Updates VAT Guide on Transfer of Going Concern, Effective June 2025

27 June 2025

Bahrain

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

26 June 2025

European Union Poland

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

23 June 2025

Sweden

Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling

21 June 2025

European Union

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

20 June 2025

Sweden

Limited input VAT deduction excludes the application of the VAT exemption for TOGC

20 June 2025

Sweden

Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing Previous View

13 June 2025

Sweden

Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns

13 June 2025

European Union

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

11 June 2025

Sweden

Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights

10 June 2025

European Union

Understanding VAT Implications: Business vs Asset Transfers in the European Union

05 June 2025

United Kingdom

HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern

27 May 2025

United Kingdom

Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained

24 May 2025

United Kingdom

HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)

23 May 2025

Spain

Voting Rights Transfer and Group Entity Regime: April 2025 INFORMA Updates

08 May 2025

Saudi Arabia

ZATCA Updates VAT Guide: New Tax Group Rules, Economic Activity Transfers, and Marketplace Clarifications

04 May 2025

Saudi Arabia

Saudi Arabia Updates VAT Law: Stricter Rules on Groups, E-Commerce, Refunds, and Business Transfers

21 April 2025

Mauritius

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

17 April 2025

Tag - TOGC (transfer of a going concern)

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

Impact of Swedish VAT Act Changes on TOGC Exemption for VAT-Exempt and Mixed Businesses

Change of Sole Proprietorship Responsible Person Requires Invoice and Tax for Asset Transfer

Austrian Court Clarifies VAT Liability on Business Transfers Involving Insolvent Sellers

Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services

Italian Tax Agency Clarifies VAT Application on Trademark Transfers as Service Provision

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

Italian Tax Agency Clarifies VAT Transfer Rules in Business Lease and Transfer Cases

Transfer of VAT Credit in Corporate Reorganization Involving Three Parties, One Unregistered in Italy

How to Transfer a VAT Registration Number for Business Ownership Changes in the UK

ECJ to Clarify VAT Treatment of Contributions in Kind: Austria’s VwGH Raises Key Questions

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

Bahrain NBR Updates VAT Guide on Transfer of Going Concern, Effective June 2025

Bahrain Issues Revised VAT Guidelines on Transfer of a Going Concern

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

Sweden Alters VAT Rules for Business Transfers in Exempt Sectors Following Court Ruling

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

Limited input VAT deduction excludes the application of the VAT exemption for TOGC

Supreme Court Rules VAT Payable on Business Transfers Between VAT-Exempt Companies, Changing Previous View

Swedish Court Rules Business Asset Transfers Nontaxable, Highlights Competitive Advantage Concerns

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

Supreme Administrative Court Rules on VAT in Business Transfers Without Deductible Input Tax Rights

Understanding VAT Implications: Business vs Asset Transfers in the European Union

HMRC Updates VAT Notice 700/9: Guidelines for Business Transfer as a Going Concern

Guide to Transferring a Business as a Going Concern: VAT Notice 700/9 Explained

HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9)

Voting Rights Transfer and Group Entity Regime: April 2025 INFORMA Updates

ZATCA Updates VAT Guide: New Tax Group Rules, Economic Activity Transfers, and Marketplace Clarifications

Saudi Arabia Updates VAT Law: Stricter Rules on Groups, E-Commerce, Refunds, and Business Transfers

Mauritius VAT Ruling Clarifies Tax Treatment for Partial Bank Acquisitions

Advertisements:

Contact:

Support & Info

Sign up for our newsletter