The Resource Cost sharing associations as an alternative to VAT grouping in Belgium

Cost sharing associations as an alternative to VAT grouping in Belgium

Label
Cost sharing associations as an alternative to VAT grouping in Belgium
Title
Cost sharing associations as an alternative to VAT grouping in Belgium
Creator
Subject
Language
eng
Summary
Businesses in Member States, such as Belgium which have not availed themselves of the option to apply grouping for VAT purposes, are, in particular if they are not entitled to full input tax deduction, able to effectively reduce their VAT costs by using the instrument of cost sharing associations instead. In this article, the author analyses the exemption for cost sharing associations from a Belgian perspective, including its ratio legis, legal framework, definition, scope, and the conditions under which it applies. He also examines the concept of cost sharing associations from Community perspective, which gives rise to an intriguing question
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Vyncke, K
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • cost sharing arrangement
Label
Cost sharing associations as an alternative to VAT grouping in Belgium
Instantiates
Publication
Label
Cost sharing associations as an alternative to VAT grouping in Belgium
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...