The Resource Is Lithuania's measure combating VAT avoidance compatible with the VAT Directive?

Is Lithuania's measure combating VAT avoidance compatible with the VAT Directive?

Label
Is Lithuania's measure combating VAT avoidance compatible with the VAT Directive?
Title
Is Lithuania's measure combating VAT avoidance compatible with the VAT Directive?
Creator
Subject
Language
eng
Summary
Under the Lithuanian VAT Law, where the same person controls several legal persons, all the legal persons under his control and he himself (where he himself conducts economic activities) must file applications to be registered as a taxable person for VAT purposes if their total turnover is higher than EUR 45,000 (registration threshold for small businesses) over the last 12 months, irrespective of the fact that the turnover of each separate person is lower than that. In this article, the author analyses if, with this provision, Lithuania has implemented VAT grouping under article 11 of the VAT Directive, and if the Lithuanian VAT grouping provision for registration purposes follows the conditions set by the VAT Directive
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 1 ; p. 11-16
http://library.link/vocab/creatorName
Priluckyte, V
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT Directive
  • anti-avoidance
  • VAT group
Label
Is Lithuania's measure combating VAT avoidance compatible with the VAT Directive?
Instantiates
Publication
Label
Is Lithuania's measure combating VAT avoidance compatible with the VAT Directive?
Publication

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