The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
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The work The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups 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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The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
Resource Information
The work The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups 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
- The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
- Language
- eng
- Summary
- This article explores whether the present VAT treatment of intra-group transactions fits into the existing legal framework of the Internal Market. It considers branches, subsidiaries, and VAT grouping in a national and an EU context, compatibility of the territorial restriction of VAT grouping with art. 43 of the EC Treaty, restriction of the freedom of establishment, justification grounds, proportionality test, and remedies for VAT leakage
- Citation source
- In: EC tax review. - London. - Vol. 16 (2007),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groupsWork 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/_ZxMl-Y-NXI/" 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/_ZxMl-Y-NXI/">The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups</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>
