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VAT registration

Commentary

Transfer of a business as a going concern (TOGC)

11 Denmark
11 Denmark | Commentary

Transfer of a business as a going concern (TOGC)

11 Denmark | Commentary

Transfer of a business as a going concern (TOGC)

The buyer of a business that is subject to the TOGC provisions (see 11.48) must take into account the turnover of the vendor when deciding when or if it is required to register for VAT.

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