The Resource Cross-border VAT grouping

Cross-border VAT grouping

Label
Cross-border VAT grouping
Title
Cross-border VAT grouping
Creator
Subject
Language
eng
Summary
In this article, which is derived from his presentation at the Forum of the Confédération Fiscale Européenne (CFE) on 23 April 2009, the author argues that the territorial limitation of VAT grouping under EU law violates the principle of free establishment and prevents multinationals with a restricted right to recover input VAT from enjoying the advantages of shared service centres and other centralized functions. According to the author, it is possible to develop a VAT grouping system that would avoid distortions of competition
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 21 (2010),
http://library.link/vocab/creatorName
Zuidgeest, R.N.F
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • fundamental freedoms
Label
Cross-border VAT grouping
Publication

Library Locations

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