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Latham & Watkins LLP | Germany | 9 Jun 2011

Change in doctrine - no tax group for VAT purposes without (in)direct participation in a group company

The Federal Fiscal Court (Bundesfinanzhof, BFH) overruled its former decisions on the possibility of accepting a tax group for VAT purposes even without the group parent holding a participation in the respective group company (BFH dated 1 December 2010, XI R 4308 and dated 22 April 2010, V R 909).

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