07.05.2014 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. Categories: Official PronouncementsKeywords: VAT group, Organisational integration, g ...
12.03.2013 Organisational integration for VAT groups newly defined The finance ministry has redefined the organisational integration requirement for a VAT group. Categories: Official PronouncementsKeywords: Organschaft, VAT group, Organisational i ...
26.10.2011 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. Categories: Supreme Tax Court casesKeywords: VAT group, Organisational integration
