The Resource Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
Resource Information
The item Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment 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 Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment 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
- 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
- Language
- eng
- Label
- Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
- Title
- Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
- 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
- Label
- Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
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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/Umsatzsteuerliche-Organschaft-und/5nXqomYeX7E/" 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/Umsatzsteuerliche-Organschaft-und/5nXqomYeX7E/">Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment</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>
