United Kingdom No VAT Exemption for Intra-Group Supplies, Says JPMorgan Chase Bank Case 02 November 2023
United Kingdom Retrospective VAT Grouping Application for Dollar Financial UK Ltd Dismissed by Upper Tribunal 31 October 2023
FranceUnited Kingdom VAT Grouping Unpacked Podcast: VAT Group – opportunities for (partially) exempt businesses (UK v France) (Episode 5) 29 October 2023
SwedenUnited Arab Emirates VAT grouping unpacked podcast: VAT Group – impact on head-office / branch relationships (UAE v Sweden) (Episode 4) 28 October 2023
DenmarkNetherlands VAT Group – inclusion of non-established entities (Denmark v the Netherlands) (Episode 3) 27 October 2023
BelgiumGermany VAT Group – opportunities and constraints (Germany v Belgium) – Episode 1 26 October 2023
Germany Input VAT correction and correction object after termination of a VAT group and clarification of § 44 Abs. 1 UStDV 25 October 2023
United Kingdom UK High Court Rejects Money Lender’s Appeal for VAT Refund in Landmark Case 24 October 2023
Czech Republic Deadline Approaching: Formation of VAT Group in Czech Republic for 2024 22 October 2023
Poland Intangible Assets and Transfer Pricing: Key Considerations for Intra-Group Settlements in Poland 19 October 2023
Italy Group VAT without interruption for the subsidiary incorporating external companies 10 October 2023
Italy Interpretation of the participation of a company in the group VAT liquidation after merger 10 October 2023
Spain Doctrine and Criteria of Economic-Administrative Courts in Spain: Solidarity Liability in VAT Groups 05 October 2023
BelgiumGermany DLA PIPER: VAT Group – Opportunities and Constraints (Germany v Belgium) 30 September 2023
Germany Judgment of May 24, 2023, XI R 45/20: Billing decision; offsetting in so-called developer cases; no obligation to suspend proceedings; effects of VAT group 28 September 2023
Germany Financial, Organizational, and Economic Integration in VAT Grouping: German Federal Fiscal Court Decision 26 September 2023
France Information to be provided in the event of an audit of the single VAT taxable person’s regime 22 September 2023