Transfer Of A Business As A Going Concern (Turkey)

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Commentary

52 Turkey

When a limited company is sold over as a going concern (TOGC), the transferee may need to VAT register

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Small business exemption (Greece)

Tour operators margin scheme (Malta)

Transfer of a business as a going concern (Bulgaria)

Non-Union scheme (Germany)

Administration (Belgium)

Accounting records (Austria)

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Transfer of a business as a going concern (Turkey)

52 Turkey

Small business exemption (Greece)

Tour operators margin scheme (Malta)

Transfer of a business as a going concern (Bulgaria)

Non-Union scheme (Germany)

Administration (Belgium)

Accounting records (Austria)

Spain - VAT submission guide

Germany - VAT submission guide

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

Reverse charge VAT (Kenya)

Transfer of a business as a going concern (Zambia)

Transfer of a business as a going concern (Belgium)

Capital goods scheme (France)

Credit and debit notes (Bulgaria)

Failing to register for GST on time (Australia)

Split payment scheme (Italy)

Portugal - VAT registration guide

EC sales lists – recapitulative statements (Belgium)

Estonia - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

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Transfer of a business as a going concern (Turkey)

52 Turkey

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POLICIES

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RESEARCH AND GUIDANCE

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