The Resource VAT grouping schemes - standpoint

VAT grouping schemes - standpoint

Label
VAT grouping schemes - standpoint
Title
VAT grouping schemes - standpoint
Creator
Subject
Language
eng
Summary
In this article, the authors describe how VAT grouping schemes are designed in EU law and in the legal systems of the Member States, and assess how the guidelines provided by the European Commission and the constraints introduced by the jurisprudence of the European Court of Justice shape those regimes. However, in spite of the positive assessment by the authors, several issues are highlighted as deserving attention in order to improve the status quo
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
http://library.link/vocab/creatorName
  • Soares, C. Dias
  • Arnaldo, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT group
Label
VAT grouping schemes - standpoint
Publication

Library Locations

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      52.37366609999999 4.9336932
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