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World Journal of VAT/GST Law Volume 1, 2012 - Issue 1
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Original Articles

Disposal of less than 100 per cent of shares in a subsidiary not a transfer of a going concern–VAT groups and transfer of a going concern–recovery of input VAT

(Judgment of the Bundesfinanzhof (Federal Fiscal Court) of 27 January 2011, ref no V R 38/09, http://juris.bundesfinanzhof.de)

Roland Ismer Professor Ismer holds the Chair in tax law and public law at the University of Erlangen-Nuremberg, Germany.
&
Daniela Endres Ms Endres is a Research Associate at the University of Erlangen-Nuremberg.
Pages 111-114 | Published online: 07 May 2015
 
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