The Resource Dutch/German cross-border VAT grouping

Dutch/German cross-border VAT grouping

Label
Dutch/German cross-border VAT grouping
Title
Dutch/German cross-border VAT grouping
Creator
Subject
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
Instantiates
Publication
Label
Dutch/German 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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