The Resource The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups

The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups

Label
The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
Title
The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
Creator
Subject
Language
eng
Summary
This article explores whether the present VAT treatment of intra-group transactions fits into the existing legal framework of the Internal Market. It considers branches, subsidiaries, and VAT grouping in a national and an EU context, compatibility of the territorial restriction of VAT grouping with art. 43 of the EC Treaty, restriction of the freedom of establishment, justification grounds, proportionality test, and remedies for VAT leakage
Citation source
In: EC tax review. - London. - Vol. 16 (2007),
http://library.link/vocab/creatorName
  • Doesum, A.J. van
  • Kesteren, H.W.M. van
  • Norden, G-J. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • branch
  • subsidiary company
  • VAT group
  • fundamental freedoms
  • justification
Label
The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
Instantiates
Publication
Label
The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
Publication

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