26.03.2015 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. Categories: From EuropeKeywords: VAT group, partnership, Shipping, manage ...
05.05.2011 Partnership management fee subject to VAT The Supreme Tax Court has held that an unlimited partner's fee for management, representation and for liability for the partnership's debts is subject to VAT as a single supply. Categories: Supreme Tax Court casesKeywords: partnership, general partner, management ...
