The Resource VAT grouping versus freedom of establishment

VAT grouping versus freedom of establishment

Label
VAT grouping versus freedom of establishment
Title
VAT grouping versus freedom of establishment
Creator
Subject
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
Instantiates
Publication
Label
VAT grouping versus freedom of establishment
Publication

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