RWT Crowe’s Post

Are so-called internal transactions between the members of a VAT group taxable? The European Court of Justice (ECJ) has ruled on a preliminary reference from the Federal Fiscal Court that internal transactions between parent companies and subsidiaries are not taxable under the German VAT Act (UStG). The ECJ has thus confirmed that the German legislation is not contrary to EU law. Furthermore, it had to be clarified whether the answer to this question is different if the recipient of the supply is not (or only partially) entitled to deduct input tax. Read more: https://ow.ly/zYT950U21EQ #VAT #VATgrouping #VATgroup #wearecrowe #crowegermany #RWTbesserberaten

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