United Kingdom What to do while you are waiting for a response to your VAT grouping registration (Notice 700/2) 08 March 2022
Netherlands Supreme Court provides explanation for determination organizational link and status formal notice VAT group 07 March 2022
United Kingdom HMRC Policy paper: Revised guidance on dealing with VAT grouping registration 03 March 2022
European UnionGermany Commentary: Rules for VAT groups addressed by CJEU Advocate General 25 February 2022
United Kingdom Upper Tribunal – HSBC Electronic Data Processing (Guangdong) Ltd – VAT grouping rules -interpretation of “established” and “fixed establishment” 23 February 2022
Poland Polish Order: From July 1, 2022, taxpayers will be able to create VAT groups and settle tax together 22 February 2022
Netherlands Supreme Court provides an explanation for determining organizational interdependence and status of the VAT tax unity decision 19 February 2022
Germany Commentary on C-141/20 and C-269/20 (Opinion) – German VAT group regime tested before the ECJ 31 January 2022
European Union Commentary on ECJ C-269/20 (Opinion) – Despite legal independence, associated persons can form VAT Group 28 January 2022
European UnionGermany ECJ C-269/20 (Finanzamt T) – AG Opinion – Not only controlling company of VAT group is the taxable person of VAT group 27 January 2022
Italy Ruling 859/2021: Correct determination of VAT advance payment within the scope of the VAT group 22 January 2022
Italy Ruling 757/2021: Effective date inclusion of newly established companies in the VAT Group 22 January 2022