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Partnerships as controlled members of a VAT group: plenty of scope for the practice

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By the judgment of March 13 2013 (3 K 235/10), the tax court Munich recognised partnerships, for the first time, as being potential controlled members of a VAT group. This judgment allows plenty of scope for companies and also contributes to tenure neutrality, explains Thomas Küffner of küffner maunz langer zugmaier.

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