Transfer Of A Business As A Going Concern (Germany)

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Commentary

19 Germany

Germany has implemented the provisions of Article 19 of Directive 2006/112/EC ('the Principal VAT Directive') to enable the transfer

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Small business exemption (Greece)

Domestic reverse charge (Senegal)

Germany - VAT submission guide

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Key data (Bulgaria)

Time of supply – tax points (Germany)

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Transfer of a business as a going concern (Germany)

19 Germany

Small business exemption (Greece)

Domestic reverse charge (Senegal)

Germany - VAT submission guide

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Key data (Bulgaria)

Time of supply – tax points (Germany)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

Credit notes and debit notes (Indonesia)

VAT deregistration (Indonesia)

Input tax credits generally (Canada)

Tour operators margin scheme (Denmark)

Self-revision surcharge (Hungary)

Failing to register for GST on time (Australia)

EC sales lists – recapitulative statements (Belgium)

Zero-rated supplies (Pakistan)

Sweden - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Netherlands - VAT registration guide

Belgium - VAT registration guide

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Transfer of a business as a going concern (Germany)

19 Germany

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