The Resource Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment

Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment

Label
Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
Title
Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
Creator
Subject
Language
eng
Summary
According to Art. 4 sec. 4 of the Sixth Council Directive 77/388/EEC each Member State may, subject to the consultations provided for in Article 29, treat as a single taxable person persons established in the territory of the country who, while legally independent, are closely bound to one another by financial, economic and organizational links. Austria has implemented VAT grouping in its national VAT law ("Organschaft"). Based on the Directive, VAT grouping is not allowed between taxable persons located in different member states. The author discusses whether this provision is in line with the principle of freedom of establishment according to Art. 43 of the EC-Treaty
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Mühlehner, J
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • VAT group
  • fundamental freedoms
Label
Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
Instantiates
Publication
Label
Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
Publication

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