According to the Federal Fiscal Court, it should be possible, under certain conditions, to qualify partnerships as controlled companies in a VAT group. This has not previously been possible under national law. However, much will remain the same. The Federal Fiscal Court’s ruling has fallen below expectations. It is unfortunate, that the scope of VAT groups has not been further expanded. It is positive, however, that the criterion of organizational integration has not been intensified. The undefined requirement of “institutionally ensured possibility of intervention“ is retained.
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