Suchergebnisse für: `vat-group` (21 gefunden)

1. 31. März 2011

   VAT group parent must hold shares

   The Supreme Tax Court has held that a VAT group parent must be the qualifying shareholder of its subsidiaries.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: Organschaft, VAT group, integration
2. 07. Mai 2014

   Organisational integration of a VAT group

   The finance ministry has amended the VAT group provisions of its VAT Implementation Decree to take account of recent European and Supreme Tax Court cases.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT group, Organisational integration, g ...
3. 28. Januar 2022

   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 ...
4. 09. April 2013

   Non-business entity may be member of VAT group

   The ECJ has upheld Irish legislation allowing a non-business entity, such as a holding company, to be a member of a VAT group.

   Kategorien: From Europe

   Schlagwörter: VAT group, holding company, non-business
5. 11. März 2016

   GmbH & Co. KG can be member of VAT group

   The Supreme Tax Court has held that a GmbH & Co. KG can rank as a corporation for the purposes of entitlement to membership as a subsidiary of a VAT group.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT group, GmbH & Co. KG, corporation
6. 26. Oktober 2011

   Organisational integration of VAT group must be enforceable ...

   The Supreme Tax Court has held that a subsidiary is too independent to join a VAT group if its sole director is able to block his own removal from office.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT group, Organisational integration
7. 25. April 2013

   Non-business entity may be member of a VAT group - II.

   The ECJ has followed up its April 9 judgment with a further six decisions against the Commission on the same lines. It has also held that a member state may restrict a VAT group to a specific industry in the interests of curbing evasion and fraud.

   Kategorien: From Europe

   Schlagwörter: VAT group
8. 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 ...
9. 20. Juli 2015

   VAT group exclusion by legal entity only to prevent abuse

   The ECJ has held that German provisions excluding partnerships from VAT groups altogether and only admitting closely held subsidiaries are in conflict with the Sixth Directive and can only be justified by a specific need to prevent abuse.

   Kategorien: From Europe

   Schlagwörter: VAT group
10. 12. März 2013

    Organisational integration for VAT groups newly defined

    The finance ministry has redefined the organisational integration requirement for a VAT group.

    Kategorien: Official Pronouncements

    Schlagwörter: Organschaft, VAT group, Organisational i ...
11. 10. Januar 2012

    Sale of shares as sale of business

    The finance ministry has issued a decree to the effect that the sale of shares in a company can be non-VAT-able as the sale of a business, if the subsidiary meets the economic integration qualification for joining a VAT group with the acquirer.

    Kategorien: Official Pronouncements

    Schlagwörter: Sale of shares, VAT group, sale of busin ...
12. 26. März 2015

    Partnerships to be eligible for VAT groups?

    An ECJ advocate general has suggested that management holding companies be allowed an input tax deduction in proportion to the taxable/total turnover of their subsidiaries and that partnership subsidiaries should not be excluded from joining a VAT Group.

    Kategorien: From Europe

    Schlagwörter: VAT group, partnership, Shipping, manage ...
13. 25. März 2021

    ECJ: Services between head office and foreign branch may be ...

    The ECJ held that services by an EU head office, who is part of a VAT group, to its foreign branch are in general subject to VAT if the cost of such services are charged to the branch. For VAT purposes head office and its branch located in another Member State must be regarded as separate taxable persons.

    Kategorien: From Europe

    Schlagwörter: VAT group, Foreign branch, intracompany ...
14. 05. März 2014

    Partnerships to join VAT groups?

    The Supreme Tax Court has asked the ECJ for a ruling on the determination of the amount of deductible input VAT of holding companies with taxable outputs and on the conditions for joining VAT groups.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: Holding, VAT group, partnership
15. 29. Juni 2017

    VAT grouping and input VAT deduction for holding companies

    Following decisions of the European Court of Justice and the German Supreme Tax Court the Federal Finance Ministry has issued guidelines on the VAT grouping and the input VAT deduction for holding companies. In a special VAT Newsflash our tax experts take a closer look on the situation as a whole.

    Kategorien: Official Pronouncements

    Schlagwörter: VAT group, holding company, input VAT de ...
16. 23. März 2016

    Tax & Legal News – Issue 3, March 2016

    In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
17. 13. August 2015

    Tax & Legal News – Issue 4, August 2015

    In this issue: PwC Reports, Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
18. 07. Mai 2013

    Tax & Legal News - Issue 3, May 2013

    In this issue: PwC Reports, Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
19. 13. April 2011

    Acquirer can appeal against seller’s taxes for which he is l ...

    The Supreme Tax Court has held that an acquirer of a business may appeal against the otherwise final tax obligations of the seller for which he has become liable through the takeover.

    Kategorien: Supreme Tax Court cases

    Schlagwörter: seller's taxes, acquirer, secondary liab ...
20. 21. Mai 2014

    Tax & Legal News – Issue 3, May 2014

    In this issue: Official Pronouncments, Supreme Tax Court Cases, From Europe and From PwC.

    Kategorien: Tax & Legal News

    Schlagwörter: Steuern / Tax
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