With two decisions of December 11 2013, the Federal Fiscal Court has referred questions for a preliminary ruling on the scope of input VAT deduction by holding companies and several questions regarding VAT groups to the European Court of Justice (C-108/14 and C-109/14). Hendrik Marchal of KÜFFNER MAUNZ LANGER ZUGMAIER reports.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The newly launched Tax Responsibility and Transparency Index will assess the ethicality of companies’ tax practices against global standards and regulations
Law firms that pay close attention to their client relationships are more likely to win repeat work, according to a survey of nearly 29,000 in-house counsel
Luis Coronado suggests companies should embrace technology to assist with TP data reporting, as the ‘big four’ firm unveils a TP survey of over 1,000 professionals