The Resource VAT grouping versus freedom of establishment
VAT grouping versus freedom of establishment
Resource Information
The item VAT grouping versus 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 VAT grouping versus 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 Article 11 of the EC VAT Directive, Member States may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic, and organizational links. This provision requires that the undertakings in question are established in the same Member State, for which reason it is not possible to form a cross-border VAT group. In the doctrine, it has been argued that this territorial restriction is in breach of the rules on freedom of establishment in the Treaty on the Functioning of the European Union (TFEU). In this article, this issue is analysed further
- Language
- eng
- Label
- VAT grouping versus freedom of establishment
- Title
- VAT grouping versus freedom of establishment
- Language
- eng
- Summary
- According to Article 11 of the EC VAT Directive, Member States may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic, and organizational links. This provision requires that the undertakings in question are established in the same Member State, for which reason it is not possible to form a cross-border VAT group. In the doctrine, it has been argued that this territorial restriction is in breach of the rules on freedom of establishment in the Treaty on the Functioning of the European Union (TFEU). In this article, this issue is analysed further
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 20 (2011),
- http://library.link/vocab/creatorName
- Bjerregaard Eskildsen, C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT Directive
- VAT group
- fundamental freedoms
- EU Treaty
- ECJ case law
- Label
- VAT grouping versus freedom of establishment
- Label
- VAT grouping versus 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/VAT-grouping-versus-freedom-of/UwHMOF1uk-0/" 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/VAT-grouping-versus-freedom-of/UwHMOF1uk-0/">VAT grouping versus 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>
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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/VAT-grouping-versus-freedom-of/UwHMOF1uk-0/" 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/VAT-grouping-versus-freedom-of/UwHMOF1uk-0/">VAT grouping versus 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>
