VAT Aspects of Business Reorganizations

Journal
Sánchez Gallardo, F.J.; Echevarría Zubeldia, G.
European Union
International VAT Monitor 2020 (Volume 31), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Through dealings with shares or by means of transferring a totality of assets, many companies restructure their business without acknowledging the VAT implications that such reorganizations entail. In this article, the authors dissect the not always clear ECJ case law on these topics with the aim of clarifying which structures work and which ones are risky to use.