The Resource EU VAT grouping from a comparative tax law perspective
EU VAT grouping from a comparative tax law perspective
Resource Information
The item EU VAT grouping from a comparative tax law perspective 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 EU VAT grouping from a comparative tax law perspective 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
- On 2 July 2009, the European Commission adopted a communication calling for a harmonized application of the value-added tax (VAT) grouping rules within the EU. Depending on the reactions of the Council and the European Parliament, the Commission will most probably take further action. In anticipation of the discussions at EU level, this article systematically outlines the (im)possible features of group registration from a comparative tax law perspective, especially taking into account the VAT Directive and the VAT neutrality principle, as well as the sixteen national VAT grouping arrangements in force. At the same time, it provides the Member States with VAT grouping guidelines, allowing them to design, evaluate, and adapt their national arrangement in line with the current Community legal framework
- Language
- eng
- Label
- EU VAT grouping from a comparative tax law perspective
- Title
- EU VAT grouping from a comparative tax law perspective
- Language
- eng
- Summary
- On 2 July 2009, the European Commission adopted a communication calling for a harmonized application of the value-added tax (VAT) grouping rules within the EU. Depending on the reactions of the Council and the European Parliament, the Commission will most probably take further action. In anticipation of the discussions at EU level, this article systematically outlines the (im)possible features of group registration from a comparative tax law perspective, especially taking into account the VAT Directive and the VAT neutrality principle, as well as the sixteen national VAT grouping arrangements in force. At the same time, it provides the Member States with VAT grouping guidelines, allowing them to design, evaluate, and adapt their national arrangement in line with the current Community legal framework
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
- http://library.link/vocab/creatorName
- Vyncke, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT harmonization
- VAT group
- VAT Directive
- neutrality principle
- Label
- EU VAT grouping from a comparative tax law perspective
- Label
- EU VAT grouping from a comparative tax law perspective
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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/EU-VAT-grouping-from-a-comparative-tax-law/jxauhM70bQ4/" 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/EU-VAT-grouping-from-a-comparative-tax-law/jxauhM70bQ4/">EU VAT grouping from a comparative tax law perspective</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="https://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/EU-VAT-grouping-from-a-comparative-tax-law/jxauhM70bQ4/" 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/EU-VAT-grouping-from-a-comparative-tax-law/jxauhM70bQ4/">EU VAT grouping from a comparative tax law perspective</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
