Tag - TOGC (transfer of a going concern)

Italy

5 Major Developments in Italy

05 January 2023

France

Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58)

03 January 2023

United Kingdom

5 Major Developments in the United Kingdom

02 January 2023

Spain

5 Major Developments in Spain

26 December 2022

France

5 Major Developments in France

22 December 2022

United Kingdom

TOGC and deliberate errors – The Apollinaire case

20 December 2022

United Kingdom

TOGC and deliberate errors – The Apollinaire case

20 December 2022

Spain

Ruling: transfer of elements of an autonomous economic unit is not subject to VAT, even if it is not transferred in its entirety

17 December 2022

France

Transfer of Going Concern – article 257 bis – new wording

15 December 2022

Spain

Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT

14 December 2022

United Kingdom

FTT: Apollinaire Ltd & Anor – TOGC or not – yes

30 November 2022

United Kingdom

Overview of VAT for property businesses

24 November 2022

Guyana

Policy 29 – Going Concern

23 November 2022

Sweden

Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer

27 October 2022

France

VAT – 257 bis – Exemption from VAT – Ubuesque decision of the Council of State (continued)

12 October 2022

United Kingdom

FTT: Binfield v Revenue & Customs: preliminary hearing on whether LLP opted to tax

12 October 2022

European Union United Kingdom

Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity

12 October 2022

European Union Netherlands

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

Denmark

VAT-free business transfer – TSA benefits

07 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 Germany

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 Union Luxembourg

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 Union Italy

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Questions – TOGC artificially broken down into a number of different supplies

12 July 2022

United Kingdom

VAT planning failed on development land

28 June 2022

Netherlands

Project development and VAT-free transfer of rented new property

23 June 2022

Netherlands

Transfer of leased real estate by project developer to investor: Transfer of Going Concern?

14 June 2022

Netherlands

Single transfer construction site no generality of goods

13 June 2022

Netherlands

Delivery of short-term rented care complex is generality of goods

10 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

United Kingdom

The importance of Transfer of a Going Concern rules. The Haymarket case

07 June 2022

Netherlands

Sale complex with rented apartments is transfer of generality of goods

07 June 2022

Tag - TOGC (transfer of a going concern)

5 Major Developments in Italy

Absence of taxable transaction in the event of transfer of universality of assets (LF art. 58)

5 Major Developments in the United Kingdom

5 Major Developments in Spain

5 Major Developments in France

TOGC and deliberate errors – The Apollinaire case

TOGC and deliberate errors – The Apollinaire case

Ruling: transfer of elements of an autonomous economic unit is not subject to VAT, even if it is not transferred in its entirety

Transfer of Going Concern – article 257 bis – new wording

Consultation of the DGT: The transfer of all the shares in managed subsidiaries is not subject to VAT

FTT: Apollinaire Ltd & Anor – TOGC or not – yes

Overview of VAT for property businesses

Policy 29 – Going Concern

Clarification: The transferor is not obliged to finalize deductions for input tax if the property is transferred in connection with a business transfer

VAT – 257 bis – Exemption from VAT – Ubuesque decision of the Council of State (continued)

FTT: Binfield v Revenue & Customs: preliminary hearing on whether LLP opted to tax

Flashback on ECJ Cases C-408/98 (Abbey National plc) – Costs of the transferor for the services related to TOGC form are directly and immediately related to the entire economic activity

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

VAT-free business transfer – TSA benefits

Ruling 432: VAT refund – Person entitled to submit the request in the event of a transfer of business

Updated e-tax guide for GST: Transfer of Business as a Going Concern and other Excluded Transactions

Flashback on ECJ Cases – C-444/10 (Schriever) – TOGC includes rental for indefinite period of the retail space to the transferee

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

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Questions – TOGC artificially broken down into a number of different supplies

VAT planning failed on development land

Project development and VAT-free transfer of rented new property

Transfer of leased real estate by project developer to investor: Transfer of Going Concern?

Single transfer construction site no generality of goods

Delivery of short-term rented care complex is generality of goods

FTT: HAYMARKET MEDIA GROUP LIMITED option to tax election – sale of site with planning consent for development

Transfers of real property qualified as transfers of going concern for VAT purposes (court decisions)

The importance of Transfer of a Going Concern rules. The Haymarket case

Sale complex with rented apartments is transfer of generality of goods

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