Trade tax Organschaft with British parent up to 2001 The Supreme Tax Court has held that failure to recognise a British company as an Organschaft parent infringes the tax treaty prohibition on discrimination. Date of origin13.04.2011CategoriesSupreme Tax Court casesKeywordsOrganschaft, integration, Organschaft pa ...
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. Date of origin31.03.2011CategoriesSupreme Tax Court casesKeywordsOrganschaft, VAT group, integration
