The Resource T(w)o become one : the communication from the Commission on VAT grouping

T(w)o become one : the communication from the Commission on VAT grouping

Label
T(w)o become one : the communication from the Commission on VAT grouping
Title
T(w)o become one : the communication from the Commission on VAT grouping
Creator
Subject
Language
eng
Summary
On 2 July 2009 the European Commission adopted a Communication setting out its position on VAT grouping schemes (COM(2009) 325 final). This article reflects on a number of views presented by the Commission in the Communication. In particular, the authors comment on the alleged ratio legis of the VAT grouping scheme, on the notion of the term "persons", on the condition about "financial, economic, and organisational links", and on the concept of "a person established in the territory of the Member State". Even though the Commission does not elaborate on VAT grouping in relation to the "place of supply" rules for VAT, the writers also discuss the difficulties raised by the VAT grouping option in this respect
Citation source
In: British tax review. - London. - (2009),
http://library.link/vocab/creatorName
  • Doesum, A. van
  • Norden, G-J. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • place of supply
Label
T(w)o become one : the communication from the Commission on VAT grouping
Instantiates
Publication
Label
T(w)o become one : the communication from the Commission on VAT grouping
Publication

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