Tag - TOGC (transfer of a going concern)

Sweden

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

25 February 2025

European Union Poland

Supreme Administrative Court Refers VAT Question to ECJ

21 February 2025

Germany

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

10 February 2025

Germany

Non-taxable Business Transfer: Understanding § 1 Abs. 1a UStG and Key Considerations

20 January 2025

Norway

Tax Directorate issues binding ruling on VAT in merger/spin-off, including obligations and formal requirements.

18 January 2025

Denmark

Acquiring a Medical Practice: Tax Implications and Business Transfer Considerations

14 January 2025

Australia

ATO Issues Crucial GST Reminder for Retirement Villages: Economy Update by Imogen Wilson

14 January 2025

Australia

Understanding GST Implications for Operating Retirement Villages: A Comprehensive Guide

13 January 2025

Italy

New VAT Exemption Rules for Professional Studio Transfers in Italy

29 December 2024

Denmark

Danish Tax Council Clarifies VAT-Exempt Status for Rental Property Transfers

22 December 2024

Kenya

Understanding Kenya’s Auto Populated VAT Return System

22 December 2024

Portugal

Portuguese Tax Ruling on VAT-Free Business Transfers Among Exempt Entities

20 December 2024

Germany

VAT Non-Taxability in Business Transfers and Sales to Third Parties

19 December 2024

Denmark

Tax Implications of Transferring Rental Property under VAT Law

19 December 2024

Denmark

Tax Implications of Business Property Transfer and VAT Deductions

06 December 2024

Denmark

VAT Rules on Sales of Licensing Rights for Computer Games Clarified by Danish Tax Council

13 November 2024

Germany

No VAT exemption for fragmented business transfer: Schleswig-Holstein FG ruling (14.3.2024) – Case XI R 12/24.

08 October 2024

Italy

Transfer of Business: VAT Deduction Rights in Extraordinary Operations and Business Conferment

08 October 2024

New Zealand

Consultation on Tax Treatment of Corporate Amalgamations: Proposed Interpretation Statements and FAQs in New Zealand

14 September 2024

Italy

Restrictions on Transfer of Quarterly VAT Credits for Consolidated Tax Group in Italy

14 September 2024

Germany

No Non-Taxable Business Transfer as a Whole under § 1 Abs. 1a UStG for Multiple Buyers

20 August 2024

Italy

VAT Deduction Rights in Business Transfers: Ensuring Continuity and Tax Neutrality

20 July 2024

Poland

Court ruling on VAT exemption for transfer of assets in business continuity on July 3, 2024.

14 July 2024

Italy

Transfer of Assets to BETA Not Qualify as Going Concern for VAT and Tax Purposes

11 July 2024

United Kingdom

Looking Again at Property TOGCs

10 July 2024

Germany

Business Transfer in Full in Sale of Real Estate: FG Berlin-Brandenburg Decision 13.3.2024 – 7 K 7083/23

09 July 2024

Poland

Tax-Free Transfer of Wind Farms: VAT Exclusion for Father-Son Enterprise Donation

07 July 2024

Poland

Transfer of Business Assets: Tax Implications and Exemption for Family Foundation Donation.

02 June 2024

Poland

Separation and Transfer of Development Department for Tax Exemption and Business Continuity

02 June 2024

Netherlands

Transfer of a Business as a Going Concern: Case Analysis and Legal Implications

22 May 2024

Netherlands

Delivery of short-term leased care complex according to AG transfer of generality of goods for VAT purposes

20 May 2024

Netherlands

AG Supreme Court: Transfer of Short-term Leased Care Complex – TOGC

18 May 2024

Netherlands

AG Supreme Court: Transfer of Rental Business – Application of TOGC

18 May 2024

Tag - TOGC (transfer of a going concern)

Swedish Tax Court Clarifies VAT Treatment of Business Asset Transfers

Supreme Administrative Court Refers VAT Question to ECJ

BFH Ruling on VAT-Free Business Transfers in Complex Transactions

Non-taxable Business Transfer: Understanding § 1 Abs. 1a UStG and Key Considerations

Tax Directorate issues binding ruling on VAT in merger/spin-off, including obligations and formal requirements.

Acquiring a Medical Practice: Tax Implications and Business Transfer Considerations

ATO Issues Crucial GST Reminder for Retirement Villages: Economy Update by Imogen Wilson

Understanding GST Implications for Operating Retirement Villages: A Comprehensive Guide

New VAT Exemption Rules for Professional Studio Transfers in Italy

Danish Tax Council Clarifies VAT-Exempt Status for Rental Property Transfers

Understanding Kenya’s Auto Populated VAT Return System

Portuguese Tax Ruling on VAT-Free Business Transfers Among Exempt Entities

VAT Non-Taxability in Business Transfers and Sales to Third Parties

Tax Implications of Transferring Rental Property under VAT Law

Tax Implications of Business Property Transfer and VAT Deductions

VAT Rules on Sales of Licensing Rights for Computer Games Clarified by Danish Tax Council

No VAT exemption for fragmented business transfer: Schleswig-Holstein FG ruling (14.3.2024) – Case XI R 12/24.

Transfer of Business: VAT Deduction Rights in Extraordinary Operations and Business Conferment

Consultation on Tax Treatment of Corporate Amalgamations: Proposed Interpretation Statements and FAQs in New Zealand

Restrictions on Transfer of Quarterly VAT Credits for Consolidated Tax Group in Italy

No Non-Taxable Business Transfer as a Whole under § 1 Abs. 1a UStG for Multiple Buyers

VAT Deduction Rights in Business Transfers: Ensuring Continuity and Tax Neutrality

Court ruling on VAT exemption for transfer of assets in business continuity on July 3, 2024.

Transfer of Assets to BETA Not Qualify as Going Concern for VAT and Tax Purposes

Looking Again at Property TOGCs

Business Transfer in Full in Sale of Real Estate: FG Berlin-Brandenburg Decision 13.3.2024 – 7 K 7083/23

Tax-Free Transfer of Wind Farms: VAT Exclusion for Father-Son Enterprise Donation

Transfer of Business Assets: Tax Implications and Exemption for Family Foundation Donation.

Separation and Transfer of Development Department for Tax Exemption and Business Continuity

Transfer of a Business as a Going Concern: Case Analysis and Legal Implications

Delivery of short-term leased care complex according to AG transfer of generality of goods for VAT purposes

AG Supreme Court: Transfer of Short-term Leased Care Complex – TOGC

AG Supreme Court: Transfer of Rental Business – Application of TOGC

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