Grupo de entidades a efectos del IVA y combinación de negocios

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The item Grupo de entidades a efectos del IVA y combinación de negocios represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: VAT group and business combination. With respect to groups of entities, each State of the Union may consider several persons as a single taxpayer, provided they are established in the territory of that same State and are firmly linked to each other in the financial, economic and organizational orders. They can include people who are not taxpayers and entities that lack legal personality. However, this regulation on VAT groups at a national level has to break through in the different context of accounting for a "business combination" at international level. The "business combination" can lead to a multiplicity of different solutions about the subjective centers of imputation in expressive accounts of actions and expectations of the "combined entity"

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Summary: VAT group and business combination. With respect to groups of entities, each State of the Union may consider several persons as a single taxpayer, provided they are established in the territory of that same State and are firmly linked to each other in the financial, economic and organizational orders. They can include people who are not taxpayers and entities that lack legal personality. However, this regulation on VAT groups at a national level has to break through in the different context of accounting for a "business combination" at international level. The "business combination" can lead to a multiplicity of different solutions about the subjective centers of imputation in expressive accounts of actions and expectations of the "combined entity"