The Resource Skandia America and VAT grouping in Spain
Skandia America and VAT grouping in Spain
Resource Information
The item Skandia America and VAT grouping in Spain 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 Skandia America and VAT grouping in Spain 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
- This article analyses the problems and doubts concerning the application of the European Court of Justice's (ECJ) decision in the Skandia America case to VAT groups constituted under the Spanish VAT Act. To do so, this article performs a three-step analysis. First, the arguments presented by the ECJ to justify its decision in such a judgment are reviewed. Secondly, the author provides a description of the VAT grouping scheme that is applicable in Spain. Finally, the author focuses on the reasoning offered by the Spanish administrative authority in its resolution to support the fact that the Skandia America judgment is fully applicable to VAT groups located in Spain
- Language
- eng
- Label
- Skandia America and VAT grouping in Spain
- Title
- Skandia America and VAT grouping in Spain
- Language
- eng
- Summary
- This article analyses the problems and doubts concerning the application of the European Court of Justice's (ECJ) decision in the Skandia America case to VAT groups constituted under the Spanish VAT Act. To do so, this article performs a three-step analysis. First, the arguments presented by the ECJ to justify its decision in such a judgment are reviewed. Secondly, the author provides a description of the VAT grouping scheme that is applicable in Spain. Finally, the author focuses on the reasoning offered by the Spanish administrative authority in its resolution to support the fact that the Skandia America judgment is fully applicable to VAT groups located in Spain
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 1 ; p. 29-38
- http://library.link/vocab/creatorName
- López Llopis, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT group
- ECJ case law
- branch
- fixed establishment
- head office
- intra-group services
- taxable person
- subsidiarity
- Label
- Skandia America and VAT grouping in Spain
- Label
- Skandia America and VAT grouping in Spain
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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/Skandia-America-and-VAT-grouping-in/xSy7sOs-LtY/" 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/Skandia-America-and-VAT-grouping-in/xSy7sOs-LtY/">Skandia America and VAT grouping in Spain</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/Skandia-America-and-VAT-grouping-in/xSy7sOs-LtY/" 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/Skandia-America-and-VAT-grouping-in/xSy7sOs-LtY/">Skandia America and VAT grouping in Spain</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>
