VAT Newsletter 40/2023
VAT group: indirect economic integration
Already in 2009, the German Federal Fiscal Court (BFH) ruled, for the first time, that economic integration is also possible indirectly in the context of a VAT group. In practice, this is easily overlooked when examining the requirements of a VAT group. It is therefore all the more important that the BFH is currently taking up this jurisprudence once again. The BFH’s reference, that a participation does not have to be allocated to the economic activity in order to be a controlled company, is also a valuable clarification for the practice.
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