Latest VAT News
Here, we regularly inform you about new court decisions and other newsworthy developments in VAT matters.
Partnerships as integrated companies - ECJ-ruling "M-GmbH" (C-868/19)
The fact that partnerships generally qualify as integrated companies of a VAT group under Section 2 (2) No. 2 of the German VAT Code is no longer in dispute since the ECJ (European Court of Justice) ruling in the Larentia + Minerva and Marenave cases. However, the two VAT senates of the BFH (Germany’s Federal Court of Finance) have so far disagreed on whether this applies unconditionally. This dispute has now been decided by the ECJ in the"M-GmbH"-case (C-931/19)