Vorsteuerabzug und Organschaft

Resource Information

The work Vorsteuerabzug und Organschaft 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

Vorsteuerabzug und Organschaft

Creator

• Urtz, C
• Pfeiffer, S

Subject

• ECJ case law
• input VAT
• VAT group
• VAT deduction

Language

eng

Summary

Based on recent case law, this article describes the deductibility of input VAT within a VAT group, particularly for those taxable persons not entitled to a full deduction of VAT. The last parts explain the main aspects of intra-group services and cross-border VAT group aspects resulting from the Skandia America case of the Court of Justice for the European Union

Citation source

In: Österreichische Steuerzeitung. - Wien. - Vol. 72 (2019), no. 3 ; p. 57-67

Geographic coverage

• European Union
• Europe

Language note

German