Tag - VAT group

Netherlands

End of year tips 2022

22 December 2022

European Union

5 Major Developments: European Union

20 December 2022

Sweden

Direct supervision by the Financial Supervisory Authority may be required to be part of a VAT group

14 December 2022

Netherlands

Court of Justice rules on financial interdependence in German fiscal unity VAT (C-141/20 and C-269/20)

09 December 2022

European Union

Comments to ECJ C-141/20 & C-269/20: ECJ rules on financial interdependence in German fiscal unity VAT

09 December 2022

European Union Germany

Potential for structuring: VAT group also includes non-economic activities

08 December 2022

European Union

Comments on ECJ C-141/20: Majority of voting rights not required to form a VAT unity

07 December 2022

United Kingdom

Extending DASVOIT to certain VAT group arrangements

07 December 2022

European Union Netherlands

Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’?

07 December 2022

European Union

Comments to ECJ C-141/20 & C-269/20: Is there more of a fiscal unity for VAT, but mutual performances are still taxed?

06 December 2022

European Union

Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT

06 December 2022

European Union Germany

German VAT group rules – ECJ rulings

05 December 2022

European Union

Comments on ECJ C-269/20: Umbrella body of a VAT group may be designated as the sole taxable person of this group

05 December 2022

European Union

Comments on ECJ C-141/20: German scheme for VAT group not fully EU-proof

05 December 2022

European Union

Comments on ECJ C-269/20: Germany may designate an umbrella body as the sole taxable person of the VAT group

05 December 2022

Poland

4 major VAT Developments in Poland

04 December 2022

European Union

ECJ – VAT group: Much ado about (in the end) nothing? Controlling company as taxable person – Intra-group supplies taxable?

03 December 2022

Poland

VAT Grouping in Poland delayed until 2023

03 December 2022

European Union

Comments to ECJ C-141/20 & C-269/20: ECJ takes a position on the VAT group

03 December 2022

European Union

Comments to ECJ C-141/20 & C-269/20: The VAT group in Germany according to the judgments of the ECJ

02 December 2022

European Union Germany

Comments on ECJ C-141/20: ECJ with two landmark decisions on German VAT group requirements

02 December 2022

European Union Netherlands

Comments on ECJ C-141/20 & C-269/20: ECJ issues striking judgments on VAT fiscal unity

02 December 2022

European Union Germany

ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group

01 December 2022

European Union Germany

ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group

01 December 2022

Netherlands

Positions on creation of VAT group made public

30 November 2022

Netherlands

Dutch VAT Group decree can have consequences for liability

28 November 2022

Netherlands

VAT Group can have consequences for liability

28 November 2022

World

Global 2023 VAT / GST changes

28 November 2022

Netherlands

Court of Zeeland-West Brabant: VAT liability of members of the VAT group

24 November 2022

France

Public consultation for the VAT Single Taxable Person (VAT group) scheme

24 November 2022

Poland

The VAT group must be registered

21 November 2022

Malta

VAT Grouping – iGaming Industry

19 November 2022

France

Full VAT group simplification from 2023 in France

16 November 2022

Tag - VAT group

End of year tips 2022

Direct supervision by the Financial Supervisory Authority may be required to be part of a VAT group

Court of Justice rules on financial interdependence in German fiscal unity VAT (C-141/20 and C-269/20)

Comments to ECJ C-141/20 & C-269/20: ECJ rules on financial interdependence in German fiscal unity VAT

Potential for structuring: VAT group also includes non-economic activities

Comments on ECJ C-141/20: Majority of voting rights not required to form a VAT unity

Extending DASVOIT to certain VAT group arrangements

Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’?

Comments to ECJ C-141/20 & C-269/20: Is there more of a fiscal unity for VAT, but mutual performances are still taxed?

Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT

German VAT group rules – ECJ rulings

Comments on ECJ C-269/20: Umbrella body of a VAT group may be designated as the sole taxable person of this group

Comments on ECJ C-141/20: German scheme for VAT group not fully EU-proof

Comments on ECJ C-269/20: Germany may designate an umbrella body as the sole taxable person of the VAT group

4 major VAT Developments in Poland

ECJ – VAT group: Much ado about (in the end) nothing? Controlling company as taxable person – Intra-group supplies taxable?

VAT Grouping in Poland delayed until 2023

Comments to ECJ C-141/20 & C-269/20: ECJ takes a position on the VAT group

Comments to ECJ C-141/20 & C-269/20: The VAT group in Germany according to the judgments of the ECJ

Comments on ECJ C-141/20: ECJ with two landmark decisions on German VAT group requirements

Comments on ECJ C-141/20 & C-269/20: ECJ issues striking judgments on VAT fiscal unity

ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group

ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group

Positions on creation of VAT group made public

Dutch VAT Group decree can have consequences for liability

VAT Group can have consequences for liability

Global 2023 VAT / GST changes

Court of Zeeland-West Brabant: VAT liability of members of the VAT group

Public consultation for the VAT Single Taxable Person (VAT group) scheme

The VAT group must be registered

VAT Grouping – iGaming Industry

Full VAT group simplification from 2023 in France

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