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Tax aspects of the coalition agreement October 10, 2017

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The tax measures the new Cabinet intends to introduce include reducing the corporate income tax rates, partially abolishing dividend withholding tax,...
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VAT exemption for cost-sharing groups does not apply to the financial and insurance sector

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The CJEU’s ruling that the VAT exemption for cost-sharing groups does not apply to the financial and insurance sector is very important.
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VAT exemption for cost-sharing groups: CJEU judgment in infringement proceedings against Luxembourg

The CJEU ruled that the VAT exemption for cost-sharing groups does apply if the members of a cost-sharing group also perform services subject to VAT,...
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Advocate General at CJEU issues Opinion on VAT exemption for cost-sharing groups: infringement proceedings against Germany

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Contrary to other recent Opinions, the AG considered that the VAT exemption for cost-sharing groups does apply to the financial and insurance markets.
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Advocate General at CJEU issues Opinions on application of the VAT exemption for cost-sharing groups

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The AG concluded that the VAT exemption for cost-sharing groups cannot be applied in the financial and insurance markets and neither in cross border...
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