The Resource Cross-border VAT groupings : the effects of the new Italian regulation

Cross-border VAT groupings : the effects of the new Italian regulation

Label
Cross-border VAT groupings : the effects of the new Italian regulation
Title
Cross-border VAT groupings : the effects of the new Italian regulation
Creator
Subject
Language
eng
Summary
Italian Law No. 232/2016 provides for VAT groupings in accordance with article 11 of the VAT Directive (2006/112). In considering a group of companies as a single taxpayer for VAT purposes and by excluding intra-group services from VAT, the reform guarantees the effective neutrality of the VAT system, especially for groups with activities that are wholly or primarily exempted from VAT. As a result, the new provision on VAT grouping has increased the competitiveness of such companies
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 8 ; p. 381-386
http://library.link/vocab/creatorName
  • Melis, G
  • Giancola, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT group
  • VAT exemption
  • intra-group services
  • ECJ case law
Label
Cross-border VAT groupings : the effects of the new Italian regulation
Instantiates
Publication
Label
Cross-border VAT groupings : the effects of the new Italian regulation
Publication

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