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
Resource Information
The item The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Internal-Market-and-VAT--intra-group/pmD-B49a3HU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Internal-Market-and-VAT--intra-group/pmD-B49a3HU/">The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Internal-Market-and-VAT--intra-group/pmD-B49a3HU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Internal-Market-and-VAT--intra-group/pmD-B49a3HU/">The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
