Netherlands Second partial decision with documents on forms of a VAT fiscal unity for VAT purposes 23 February 2023
Netherlands No financial interdependence despite risk to business results due to lack of control 15 February 2023
Netherlands Depositary receipts for shares do not lead to the termination of the fiscal unity if the shareholder is a director; high VAT rate entrance price sex establishment 15 February 2023
Netherlands Court of Zeeland-West Brabant: Financial interdependence for VAT group missing 11 February 2023
Italy Ruling 208: Group VAT settlement also for non-resident companies identified in Italy 11 February 2023
Italy Ruling 209: Group VAT settlement – subjective scope – non-resident companies residents identified directly in Italy 09 February 2023
Sweden The Swedish Tax Agency restricts the possibility of forming VAT groups in the financial sector 26 January 2023
Poland Regulation of the Minister of Finance on the records kept by members of the VAT group 22 January 2023
United Kingdom FTT: INCE GORDON DADDS LLP – Group representative as to economic activity and as to taxable supplies 20 January 2023
European Union Comments on ECJ C-141/20 & C-269/20: ECJ decisions on the German VAT Group 16 January 2023
European Union Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT 24 December 2022