The Resource EU VAT grouping from a comparative tax law perspective

EU VAT grouping from a comparative tax law perspective

Label
EU VAT grouping from a comparative tax law perspective
Title
EU VAT grouping from a comparative tax law perspective
Creator
Subject
Language
eng
Summary
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application of the value-added tax (VAT) grouping rules within the EU. Depending on the reactions of the Council and the European Parliament, the Commission will most probably take further action. In anticipation of the discussions at EU level, this article systematically outlines the (im)possible features of group registration from a comparative tax law perspective, especially taking into account the VAT Directive and the VAT neutrality principle, as well as the sixteen national VAT grouping arrangements in force. At the same time, it provides the Member States with VAT grouping guidelines, allowing them to design, evaluate, and adapt their national arrangement in line with the current Community legal framework
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
http://library.link/vocab/creatorName
Vyncke, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT harmonization
  • VAT group
  • VAT Directive
  • neutrality principle
Label
EU VAT grouping from a comparative tax law perspective
Instantiates
Publication
Label
EU VAT grouping from a comparative tax law perspective
Publication

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