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
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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