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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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year