With two decisions of December 11 2013 the Federal Fiscal Court has, apart from its question on the input VAT deduction of holding companies (see ITR Indirect Tax newsletter of April 9 2014), referred questions on VAT groups to the ECJ (C-108/14 and C-109/14), writes Hendrik Marchal of KÜFFNER MAUNZ LANGER ZUGMAIER
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort