The Resource Dutch/German cross-border VAT grouping
Dutch/German cross-border VAT grouping
Resource Information
The item Dutch/German cross-border VAT grouping represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Dutch/German cross-border VAT grouping represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Both Germany and the Netherlands were acquainted with the concept of VAT grouping before the introduction of a common EU VAT system in 1968. In this article the authors discuss the requirements for VAT grouping in Germany and the Netherlands. Even though the requirements are similar VAT grouping between companies established in Germany and the Netherlands is not possible, because of the territorial restriction laid down in Article 11 VAT Directive. The objections to a cross-border VAT group including German and Dutch entities as well as the current position of both countries on the subject are examined in this article. The different positions of Germany and the Netherlands on cross-border VAT grouping result in potential situations of double or non-taxation that the authors discuss
- Language
- eng
- Label
- Dutch/German cross-border VAT grouping
- Title
- Dutch/German cross-border VAT grouping
- Language
- eng
- Summary
- Both Germany and the Netherlands were acquainted with the concept of VAT grouping before the introduction of a common EU VAT system in 1968. In this article the authors discuss the requirements for VAT grouping in Germany and the Netherlands. Even though the requirements are similar VAT grouping between companies established in Germany and the Netherlands is not possible, because of the territorial restriction laid down in Article 11 VAT Directive. The objections to a cross-border VAT group including German and Dutch entities as well as the current position of both countries on the subject are examined in this article. The different positions of Germany and the Netherlands on cross-border VAT grouping result in potential situations of double or non-taxation that the authors discuss
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 22 (2013),
- http://library.link/vocab/creatorName
-
- Kesteren, H.W.M. van
- Merkx, M.M.W.D
- Sternberg, C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
- VAT group
- Label
- Dutch/German cross-border VAT grouping
- Label
- Dutch/German cross-border VAT grouping
Embed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/DutchGerman-cross-border-VAT-grouping/heB-EFUqGho/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/DutchGerman-cross-border-VAT-grouping/heB-EFUqGho/">Dutch/German cross-border VAT grouping</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Dutch/German cross-border VAT grouping
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/DutchGerman-cross-border-VAT-grouping/heB-EFUqGho/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/DutchGerman-cross-border-VAT-grouping/heB-EFUqGho/">Dutch/German cross-border VAT grouping</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
