Tag - TOGC (transfer of a going concern)

Italy

The transfer of a swimming pool to shareholders can be classified as a transfer of a going concern

14 January 2022

United Kingdom

VAT, TOGCs and selling/buying a business

13 January 2022

France Italy Netherlands

Business Restructuring—VAT Treatment of Transfer of a Going Concern

27 December 2021

World

Baker McKenzie Global Private M&A Guide (including VAT guidance)

23 December 2021

United Kingdom

FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd)

22 December 2021

Germany

Transfer of the company property to the previous subsidiary as part of the termination of the tax group as a business sale

05 December 2021

South Africa

Supply of a going concern

30 November 2021

New Zealand

GST reforms: GST is moving into the digital age and other remedials are proposed

17 November 2021

India

Transfer of going concern – Re(de)fining GST exemption

13 November 2021

Canada

Election Concerning the (TOGC) Acquisition of a Business or Part of a Business

10 October 2021

Italy

The transfer of inventory existing in Italy as part of a TOGC carried out abroad is an autonomous supply of goods

05 October 2021

Italy

Tax Authorities Clarify VAT Treatment of Transfer of Trademarks Registered in Italy as part of Transfer of Going Concern

15 September 2021

India

Relief for M&A: Selling business, company piecemeal shouldn’t attract GST, says AAR ruling

09 September 2021

Poland

ECJ to review Polish TOGC rules

16 August 2021

Bahrain GCC Oman Saudi Arabia United Arab Emirates

GCC VAT rules for transfer of going concern (TOGC)

27 June 2021

United Kingdom

HMRC internal manual: VAT Transfer of a going concern

16 June 2021

Sweden

Transfer of only fund management mandate does not constitute a business transfer

28 March 2021

India

Business Restructuring From Goods And Services Tax (GST) Perspective

13 March 2021

Italy

Sale of assets and sale of a business branch: different VAT treatment

06 March 2021

Switzerland

VAT risk in transfer in asset deals

28 February 2021

United Kingdom

HMRC internal manual VAT Transfer of a going concern

19 February 2021

Netherlands

Supreme Court considers supply of property in a complex sale-and-leaseback-transaction as a regular supply for VAT purposes

15 February 2021

United Kingdom

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

22 January 2021

Netherlands

Due to the intention to sell, delivery rented care complex is not a transfer of generality of goods

12 January 2021

South Africa

Taxation Law Amendment Bill and other changes in Value Added Tax for 2020

19 December 2020

Bahrain

BNR released two VAT guides: Economic Activity and a Transfer of a Going Concern Guide

22 October 2020

Saudi Arabia

Applicability of TOGC on Real Estate transactions – Circular issued by GAZT in English version

27 September 2020

GCC

GCC Indirect Tax Weekly Digest – 22 September 2020

23 September 2020

United Kingdom

Updated manual: For the reallocation of a VAT number (TOGC) the transferor should not have a VAT debt

23 September 2020

United Kingdom

Transfers of going concerns (TOGCs): additional condition

22 September 2020

Saudi Arabia

Real estate transferred a part of a going concern

17 September 2020

Bahrain

VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit

15 September 2020

United Kingdom

Transfers of going concerns (TOGCs): additional condition that transferor may not have a VAT debt.

15 September 2020

Tag - TOGC (transfer of a going concern)

The transfer of a swimming pool to shareholders can be classified as a transfer of a going concern

VAT, TOGCs and selling/buying a business

Business Restructuring—VAT Treatment of Transfer of a Going Concern

Baker McKenzie Global Private M&A Guide (including VAT guidance)

FTT: Sale of shares, recovery of VAT on professional services (Hotel La Tour Ltd)

Transfer of the company property to the previous subsidiary as part of the termination of the tax group as a business sale

Supply of a going concern

GST reforms: GST is moving into the digital age and other remedials are proposed

Transfer of going concern – Re(de)fining GST exemption

Election Concerning the (TOGC) Acquisition of a Business or Part of a Business

The transfer of inventory existing in Italy as part of a TOGC carried out abroad is an autonomous supply of goods

Tax Authorities Clarify VAT Treatment of Transfer of Trademarks Registered in Italy as part of Transfer of Going Concern

Relief for M&A: Selling business, company piecemeal shouldn’t attract GST, says AAR ruling

ECJ to review Polish TOGC rules

GCC VAT rules for transfer of going concern (TOGC)

HMRC internal manual: VAT Transfer of a going concern

Transfer of only fund management mandate does not constitute a business transfer

Business Restructuring From Goods And Services Tax (GST) Perspective

Sale of assets and sale of a business branch: different VAT treatment

VAT risk in transfer in asset deals

HMRC internal manual VAT Transfer of a going concern

Supreme Court considers supply of property in a complex sale-and-leaseback-transaction as a regular supply for VAT purposes

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

Due to the intention to sell, delivery rented care complex is not a transfer of generality of goods

Taxation Law Amendment Bill and other changes in Value Added Tax for 2020

BNR released two VAT guides: Economic Activity and a Transfer of a Going Concern Guide

Applicability of TOGC on Real Estate transactions – Circular issued by GAZT in English version

GCC Indirect Tax Weekly Digest – 22 September 2020

Updated manual: For the reallocation of a VAT number (TOGC) the transferor should not have a VAT debt

Transfers of going concerns (TOGCs): additional condition

Real estate transferred a part of a going concern

VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit

Transfers of going concerns (TOGCs): additional condition that transferor may not have a VAT debt.

Advertisements:

Contact:

Support & Info

Sign up for our newsletter