T(w)o become one : the communication from the Commission on VAT grouping
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The work T(w)o become one : the communication from the Commission on VAT grouping represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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T(w)o become one : the communication from the Commission on VAT grouping
Resource Information
The work T(w)o become one : the communication from the Commission on VAT grouping represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- T(w)o become one : the communication from the Commission on VAT grouping
- Language
- eng
- Summary
- On 2 July 2009 the European Commission adopted a Communication setting out its position on VAT grouping schemes (COM(2009) 325 final). This article reflects on a number of views presented by the Commission in the Communication. In particular, the authors comment on the alleged ratio legis of the VAT grouping scheme, on the notion of the term "persons", on the condition about "financial, economic, and organisational links", and on the concept of "a person established in the territory of the Member State". Even though the Commission does not elaborate on VAT grouping in relation to the "place of supply" rules for VAT, the writers also discuss the difficulties raised by the VAT grouping option in this respect
- Citation source
- In: British tax review. - London. - (2009),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of T(w)o become one : the communication from the Commission on VAT groupingWork of
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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/resource/8qmlsRYlm5o/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/8qmlsRYlm5o/">T(w)o become one : the communication from the Commission on VAT grouping</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>
