The Resource VAT grouping, FCE Bank and force of attraction - the internal market is leaking

VAT grouping, FCE Bank and force of attraction - the internal market is leaking

Label
VAT grouping, FCE Bank and force of attraction - the internal market is leaking
Title
VAT grouping, FCE Bank and force of attraction - the internal market is leaking
Creator
Subject
Language
eng
Summary
In this article, the author demonstrates that three features of the current VAT system, i.e. VAT grouping, non-taxation of services between a company's main office and its branches abroad (under FCE Bank), and the principle of "force of attraction", in combination with the lack of harmonization of the rules on deduction of input tax, have seriously damaged the neutrality of the VAT system and have created distortions of competition, which are contrary to the objectives of the European Treaties
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Amand, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • force of attraction
  • ECJ case law
Label
VAT grouping, FCE Bank and force of attraction - the internal market is leaking
Instantiates
Publication
Label
VAT grouping, FCE Bank and force of attraction - the internal market is leaking
Publication

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