The Resource Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group

Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group

Label
Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group
Title
Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group
Creator
Subject
Language
eng
Summary
Article 11 of the EU VAT Directive includes an option for Member States to apply a so-called "VAT grouping scheme". Under such a scheme, persons established in the territory of a Member State who are legally independent, but who are financially, economically and organisationally closely linked to one another, are treated as a single taxpayer for VAT purposes. However, the VAT Directive does not contain any detailed rules on the implementation of this option, so Member States avail themselves different conditions for VAT grouping. The EU Commission differs from certain Member States in their interpretation of article 11 and started infringement proceedings against Ireland, the Czech Republic, Denmark, the Netherlands and the UK. The main question: should non-taxable persons be permitted to be members of a VAT group? This case note examines the judgments of the European Court of Justice in the cases v Ireland, the Netherlands and the UK. It seems like the contours of the concept of VAT grouping have become clearer, the EU law meaning of the notion of "persons" is clarified
Citation source
In: British tax review. - London. - (2013),
http://library.link/vocab/creatorName
Norden, G-J. van,
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • VAT Directive
  • infringement procedure (EU)
  • ECJ case law
Label
Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group
Instantiates
Publication
Label
Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group
Publication

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