Partnerships as controlled members of a VAT group: plenty of scope for the practice
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.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a 30 day period.