Tax & Legal

Kategorien: Alle (4 gefunden)

1. 27. März 2023

   Supreme Tax Court: Two follow-up decisions on VAT group requ ...

   In two current judgments the Supreme Tax Court has commented on the German VAT Group requirements following preliminary rulings which the court had referred to the ECJ in 2109 and 2020 and on which the ECJ provided answers in its judgments of December 2022. In one decision the Supreme Tax Court changed its case law on financial Integration. In the second case, the Supreme Tax Court saw the need for yet another preliminary ruling from the ECJ regarding the VAT situation of intra-group transactions.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT group, financial integration
2. 01. Dezember 2022

   ECJ with two landmark decisions on German VAT group requirem ...

   Today, the European Court of Justice (ECJ) published two long-anticipated decisions dealing with German VAT groups. Following our preliminary, quick review of the decision, a “crash” of the current VAT group concept has not transpired. Whilst on the one hand, the financial integration in a VAT group may be eased in future, on the other hand, the ECJ addresses an “independence” of the VAT group affiliates – the practical impact of which is unclear for the time being.

   Kategorien: European Court of Justice

   Schlagwörter: VAT group, financial integration
3. 16. April 2021

   VAT group: ECJ defines eligibility of partnerships as contro ...

   The ECI held that it is from the outset not compatible with EU-Law if the possibility for a partnership to form a VAT group - in addition to the controlling company – is limited to those partners in the partnership whose business is financially integrated into that of the parent. Such a restriction can only be justified by a specific need to prevent abuse.

   Kategorien: European Court of Justice

   Schlagwörter: VAT group, partnership, controlled compa ...
4. 01. Dezember 2020

   Retroactive financial integration in case of change in share ...

   A continuous and retroactive financial integration is also possible where a change in shareholder takes place during the year. The Lower Tax Court of Duesseldorf held that a fiscal unity or tax consolidation group for corporation income tax may be established already for the whole year in which the exchange of shares took place. In its judgement the court disagrees with the tax authorities’ official opinion on this issue. The Supreme Tax Court is now in charge and must finally decide the dispute.

   Kategorien: Tax Court

   Schlagwörter: retroactive change, change of shareholde ...