Tag - TOGC (transfer of a going concern)

United Arab Emirates

UAE issues VAT guidance on transfer of a business as a going concern

26 August 2019

United Arab Emirates

UAE Federal Tax Authority issues VAT guidance on transfer of business as going concern

23 August 2019

United Arab Emirates

VAT guidance on transfer of business as going concern

23 August 2019

Ukraine

VAT implications of company split-off – SFS clarifications

27 May 2019

Saudi Arabia

Saudi Arabia published an English version of the VAT implications on the transfer of business guide

15 May 2019

India

Transfer of business as a going concern on slump sale is exempt from GST

27 April 2019

Italy

Italian Tax Authorities issue guidance on qualifying the purchase of a client list as a transfer of going concern

11 April 2019

European Union Romania

ECJ C-17/18 (Mailat – Apcom Select) – Judgment – TOGC, a lease of immovable property and related equipment and consumables constitute a single rental service

19 December 2018

Germany

Transfer of a going concern relief applies for a sale of pub furniture and kitchen appliances

26 November 2018

Netherlands

Continuous rental under different conditions not transfer of business as going concern

01 October 2018

Netherlands

Sale of agricultural machinery to growers is not a transfer of a going concern

29 September 2018

Tag - TOGC (transfer of a going concern)

UAE issues VAT guidance on transfer of a business as a going concern

UAE Federal Tax Authority issues VAT guidance on transfer of business as going concern

VAT guidance on transfer of business as going concern

VAT implications of company split-off – SFS clarifications

Saudi Arabia published an English version of the VAT implications on the transfer of business guide

Transfer of business as a going concern on slump sale is exempt from GST

Italian Tax Authorities issue guidance on qualifying the purchase of a client list as a transfer of going concern

ECJ C-17/18 (Mailat – Apcom Select) – Judgment – TOGC, a lease of immovable property and related equipment and consumables constitute a single rental service

Transfer of a going concern relief applies for a sale of pub furniture and kitchen appliances

Continuous rental under different conditions not transfer of business as going concern

Sale of agricultural machinery to growers is not a transfer of a going concern

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