VAT Group. Each Member State may treat the VAT Group as a single Taxable Person in accordance with the rules and conditions it puts in place for that purpose. A VAT Group means two or more Corporate Persons who are Residents of the same Member State. Chapter Two
VAT Group. The Company is not treated for value added tax purposes as a member of any group of companies.
VAT Group. (a) The Obligors (other than the Original Borrower) shall not become registered (or required to be registered) for the purposes of VAT.
VAT Group. 10.1 The Buyer shall procure that the Representative Member (as defined in paragraph 8 of Part 2 of this Schedule) shall as soon as reasonably practicable apply to HM Revenue & Customs to exclude the Seller from the VAT Group and the Seller shall use its reasonable endeavours to ensure its exclusion from the VAT Group with effect from Completion and in any event from the earliest date on which the HM Revenue & Customs shall allow.
VAT Group. No Group Company has ever been treated for the purposes of VAT as a member of a VAT group registration for the purposes of Section 43 (Groups of Companies) VATA, no application for any Group Company to be so treated has been made and no direction has been given or is likely to be given by HM Revenue & Customs under Schedule 9A (Anti-Avoidance Provisions: Groups) VATA as a result of which any Group Company would be treated for the purposes of VAT as a member of a group.
VAT Group. No Obligor other than the Parent may be a member of a Value Added Tax Group except Obligors that are members of the Avis Europe Group with other members of the Avis Europe Group.
VAT Group. Seller shall cause the representative member (or equivalent) of any VAT group of which the Acquired Companies are members to, at or before the Closing, provide notice to the relevant Tax Authority (copying such notice to Buyer) that the Acquired Companies will cease to be under its control with effect from the Closing and will use commercially reasonable efforts to ensure that the date on which the Acquired Companies cease to be members of the VAT group is the Closing Date. Buyer shall provide Seller such reasonable assistance and cooperation as may be necessary for purposes of supporting such application. Seller shall cause the representative member (or equivalent) to notify Buyer as soon as reasonably practicable after receiving confirmation from the relevant Tax Authority that the relevant Acquired Companies have been excluded from the VAT group.
VAT Group. The Company must not be a member of a VAT group.
VAT Group. The Company is not and has not been for VAT purposes a member of any group of companies and no act or transaction has been effected in consequence of which the Company is liable for any VAT arising from supplies made by another company, and no direction has been given nor will be given by HM Customs & Excise under Schedule 9A VATA as a result of which the Company would be treated for the purposes of VAT as a member of a group.
