German VAT group regime tested before the ECJ
Pending before the ECJ are currently two questions of relevance regarding the German regulation of consolidated tax groups for VAT purposes (VAT group). In her Opinion on both cases the Advocate General takes the view that the sole taxable person is, in principle, the VAT group itself and not (as under German VAT law) the controlling member of the group.
Kategorien: European Court of Justice
Schlagwörter: VAT group, taxable person, controlling m ...