The Resource VAT grouping in Italy and the Skandia judgement

VAT grouping in Italy and the Skandia judgement

Label
VAT grouping in Italy and the Skandia judgement
Title
VAT grouping in Italy and the Skandia judgement
Creator
Subject
Language
eng
Summary
From 1 January 2019, taxable persons established in Italy can be part of an Italian VAT group. In this article, the authors analyse how the ECJ decision in the Skandia case and the Guidelines of the VAT Committee published by the European Commission in relation to that decision have had an impact on the Italian VAT legislation. The authors also discuss possible scenarios in which Italian branches or main establishments can be involved in the future and to which the Skandia case and the Guidelines will be applicable
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 29 (2018), no. 3 ; p. 110-117
http://library.link/vocab/creatorName
  • Lanza, M.A
  • Zanetti, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • ECJ case law
Label
VAT grouping in Italy and the Skandia judgement
Instantiates
Publication
Label
VAT grouping in Italy and the Skandia judgement
Publication

Library Locations

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      52.37366609999999 4.9336932
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