Slovakia Tax Authorities to Enforce Ex Officio VAT Group Registration for Artificially Split Entities from 2026 2 days ago
United Arab Emirates UAE Introduces 24-Month Grace Period for VAT Group E-Invoicing on Intra-Group Transactions 2 weeks ago
Austria VAT Refund Process for Domestic VAT Groups: Individual Applications Required per EU Directive 2008/9/EC 3 weeks ago
Denmark Denmark Clarifies VAT Rules for Intra-Group Airline Ticket Resales After Tax Court Decision 3 weeks ago
United Arab Emirates UAE Grants 24-Month Grace Period for VAT Group Intra-Group E-Invoicing Compliance 3 weeks ago
Italy VAT Consolidated Settlement Option for Corporate Groups: Exercise by Parent Company under Art. 73(3) 1 month ago
Spain Spanish Tax Authority Updates Modelo 303 VAT Return and Group Forms Effective February 2026 1 month ago
Netherlands When Do Holding and Subsidiary Form a VAT Fiscal Unity? Key Criteria and Consequences Explained 1 month ago
Sweden Supreme Administrative Court: Tax Agency Bears Burden of Proof in Reassessment of Tax Base 1 month ago
Sweden Market Value Assessment of Parent Company Services to Subsidiaries for VAT Revaluation Purposes 1 month ago
Sweden Discontinuation of VAT Policy on Group Services from Parent to Subsidiary Effective February 2026 1 month ago
Sweden Group Services VAT Policy Updated: Previous Standpoint No Longer Applies, Follow Supreme Administrative Court Ruling 1 month ago
Netherlands Holding and Subsidiaries Form VAT Fiscal Unity Due to Economic and Financial Interdependence 1 month ago
Denmark VAT—Joint Registration and Real Property: Binding Ruling Refused Due to Insufficient Certainty 2 months ago
Denmark Danish Tax Tribunal Dismisses VAT Group Case on Real Estate Share Sales Due to Uncertainty 2 months ago
Slovakia Tax Authorities to Introduce Ex Officio VAT Group Registration to Combat Artificial Business Splitting 2 months ago
Netherlands Holding and Subsidiary Form VAT Fiscal Unity Due to Financial and Organizational Interdependence 2 months ago
Netherlands Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court 2 months ago
United Kingdom UK Overhauls VAT Grouping Rules to Attract Global Investment and Reclaim Overpaid VAT 2 months ago
Sweden Swedish Tax Agency Clarifies VAT Rules for Transactions with Foreign VAT Groups and Swedish PEs 2 months ago
Netherlands Dutch Court Upholds VAT Fiscal Unity for Holding and Cafeteria Due to Close Economic Ties 2 months ago
Sweden VAT on Services Between Swedish Permanent Establishments and Foreign VAT Groups: Independence and Taxability 2 months ago
United Kingdom UK Eases VAT Grouping Rules to Attract Foreign Investment and Simplify Cross-Border Compliance 2 months ago
France VAT: Deduction Rights and Taxation Coefficient for Single Taxable Person Regime Members 2 months ago
Slovakia Slovakia Issues Guidance on 2026 VAT Act Amendments Covering Group Registration, E-Invoicing, Deductions 2 months ago
Ireland Irish Revenue Updates VAT Group Rules: Key Changes for Cross-Border Businesses Effective 2026 2 months ago
Netherlands No VAT Fiscal Unity Without Financial Integration, Rules Advocate General Ettema 2 months ago
Netherlands Majority Shareholding and Fiscal Unity: Assessing Financial Interdependence Among Collaborating Shareholder Groups 2 months ago