The Resource Grupo de entidades a efectos del IVA y combinación de negocios

Grupo de entidades a efectos del IVA y combinación de negocios

Label
Grupo de entidades a efectos del IVA y combinación de negocios
Title
Grupo de entidades a efectos del IVA y combinación de negocios
Creator
Subject
Language
eng
Summary
VAT group and business combination. With respect to groups of entities, each State of the Union may consider several persons as a single taxpayer, provided they are established in the territory of that same State and are firmly linked to each other in the financial, economic and organizational orders. They can include people who are not taxpayers and entities that lack legal personality. However, this regulation on VAT groups at a national level has to break through in the different context of accounting for a "business combination" at international level. The "business combination" can lead to a multiplicity of different solutions about the subjective centers of imputation in expressive accounts of actions and expectations of the "combined entity"
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2019), no. 433 ; p. 71-100
http://library.link/vocab/creatorName
Miguel Canuto, E. de
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • VAT group
  • group of companies
  • group treatment
  • fixed establishment
  • domestic tax law
  • ECJ case law
Label
Grupo de entidades a efectos del IVA y combinación de negocios
Instantiates
Publication
Label
Grupo de entidades a efectos del IVA y combinación de negocios
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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