The Resource EC communication on VAT grouping : an attempt to harmonize or to restrict the use of group registration?

EC communication on VAT grouping : an attempt to harmonize or to restrict the use of group registration?

Label
EC communication on VAT grouping : an attempt to harmonize or to restrict the use of group registration?
Title
EC communication on VAT grouping : an attempt to harmonize or to restrict the use of group registration?
Creator
Subject
Language
eng
Summary
The VAT Directive provides the Member States of the European Union with an option to introduce VAT grouping into their national legislation. Group registration has become a source of tax competition between the Member States, which means that it has a potential impact on the functioning of the internal market and on the basic principles of the Community VAT system. The Commission, as the guardian and initiator of Community legislation, has published its views on a number of essential elements of VAT grouping. In this article, the authors summarize the Commission's analysis and specifically comment on the limitation of VAT grouping to taxable persons and the territory of individual Member States
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 20 (2009),
http://library.link/vocab/creatorName
  • Massin, I
  • Vyncke, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • VAT Directive
Label
EC communication on VAT grouping : an attempt to harmonize or to restrict the use of group registration?
Instantiates
Publication
Label
EC communication on VAT grouping : an attempt to harmonize or to restrict the use of group registration?
Publication

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