VAT group
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The concept VAT group represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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VAT group
Resource Information
The concept VAT group represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- VAT group
128 Items that share the Concept VAT group
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- (Fast) Alles wie gehabt - BFH zur umsatzsteuerlichen Organschaft nach Larentia+Minerva
- A bigger group
- A fresh look at VAT groups
- A rational basis for setting GST and VAT grouping thresholds
- Agrupaciones autónomas de personas y grupo IVA : el asunto Kaplan (C-77/19) = Autonomous groups of people and VAT group : the Kaplan affair (C-77/19)
- Aktuelle Entwicklungen zur deutschen umsatzsteuerlichen Organschaft und ihre möglichen Konsequenzen für Österreich = Recent developments in German VAT grouping and their possible consequences for Austria
- Back to the question : can the VAT exemption for cost-sharing groups operate in cross-border scenarios?
- Baltic states introduce VAT groupings
- Belgische btw-eenheid in een notendop
- Btw-eenheid
- Bulgarian government proposes changes to the indirect taxes and procedures
- CJEU - recent developments in value added tax 2014
- CJEU - recent developments in value added tax 2016
- Commission v Ireland, Commission v The Netherlands, Commission v UK : persons eligible for inclusion in a VAT group
- Cost sharing associations as an alternative to VAT grouping in Belgium
- Cross-border VAT grouping
- Cross-border VAT groupings : the effects of the new Italian regulation
- Cross-border entities and EU VAT : a contradictory concept?
- Cross-border supplies to branches
- Cross-border vehicles : tax-efficient delivery of financial and insurance services
- Danske Bank : will EU VAT grouping survive to reverse Skandia?
- Das Umsatzsteuerrecht im Königreich Saudi-Arabien : das neue Umsatzsteuergesetz und die Ausführungsbestimmungen im Überblick
- De Belgische BTW-eenheid : een kritische analyse
- De grensoverschrijdende fiscale eenheid in de btw
- De grondslagen en toepassingsmodaliteiten van de fiscale-eenheid-btw : beschouwing naar aanleiding van de Mededeling van de Europese Commissie over de btw-groepoptie
- Die umsatzsteuerliche Gruppenbesteuerung
- Die umsatzsteuerliche Organschaft
- Die umsatzsteuerliche Organschaft in Österreich und Deutschland = VAT grouping in Austria and Germany
- Droht das Ende der umsatzsteuerlichen Organschaft? : Schlussanträge der Generalanwältin Medina vom 13. 1. 2022 in der Rs Norddeutsche Gesellschaft für Diakonie
- Dutch/German cross-border VAT grouping
- EC communication on VAT grouping : an attempt to harmonize or to restrict the use of group registration?
- EU VAT grouping from a comparative tax law perspective
- El grupo de entidades IVA
- El régimen especial del grupo de entidades en el IVA : una visión teórico-práctica
- Establishments in European VAT
- European VAT and groups of companies
- Finance Act 2019 Notes
- From IGP to VAT unity - a story of VAT
- From Marks & Spencer to X Holding : the future of cross-border group taxation in the European Union
- From Marks & Spencer to X Holding: the future of cross-border group taxation
- From Skandia to Larentia : national jurisdiction to deviate from the VAT Directive
- GCC VAT recovery : "I wanna make sure you're ready"
- Global trends in VAT/GST and direct taxes
- Grenzüberschreitende Organschaften nach dem Urteil in der Rechtssache Skandia America : zur Tragweite des Urteils für Österreich
- Group taxation for VAT purposes in Switzerland
- Groupes de société et TVA - réflexions et observations sur quelques-unes des opportunités/afflictions fiscales liées à l'esprit du temps
- Grupo de entidades a efectos del IVA y combinación de negocios
- Gulf Cooperation Council : anti-fraud provisions in the UAE VAT law
- Holdings en btw : ondernemerschap, aftrekrecht en fiscale eenheid
- IVA di gruppo all'italiana
- Improving VAT/GST : designing a simple and fraud-proof tax system
- Indirect taxes
- Information asymmetries in EU VAT
- Intelligent solution
- Interesting shopping
- Is Lithuania's measure combating VAT avoidance compatible with the VAT Directive?
- Is VAT (also) monopolized in Italy? Comments to the Philip Morris decision of the Italian Supreme Court
- Italy (finally) enacts VAT grouping regime
- L'unité TVA en Belgique : plusieurs centaines d'entreprises l'ont déja adoptée
- La exención de los servicios prestados por las AAP en el IVA
- La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
- Las agrupaciones autónomas de personas y los servicios financieros y de seguro en el IVA
- Le cinquantenaire de la TVA : rétrospectives et perspectives
- Legistischer Anpassungsbedarf bei der umsatzsteuerlichen Organschaft : Einschränkung auf juristische Personen und Erfordernis der Über-/Unterordnung sollten entfallen
- Lessons from New Zealand for EU VAT grouping and tax avoidance issues
- Luxembourg's new VAT group regime : what you need to know
- Medidas contra el fraude fiscal internacional
- Modificaciones en la Ley del IVA introducidas por la Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE de 10 de julio de 2021)
- New regime for cost sharing associations in Belgium
- New rules for head office to branch scenarios - comments on the Skandia case
- Nieuwe interpretatie voorwaarden fiscale eenheid omzetbelasting biedt kansen voor de praktijk
- Not in our group
- Novedades en el IVA a lo largo de 2017
- Option to subject the letting of immovable property to VAT
- Organschaft, or VAT grouping in the dark?
- Publishing industry and reduced VAT rates : an open question
- Quick reference to European VAT compliance
- Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part one
- Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part three
- Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective - Part two
- Richtlinienkonforme Interpretation im Lichte der jüngsten EuGH-Rechtsprechung zur umsatzsteuerlichen Organschaft
- Scanning the scope of Skandia
- Skandia America - how to deal with supplies between a head office and a fixed establishment in the future
- Skandia America Corporation USA, Filial Sverige v Skatteverket : VAT grouping and intra entity supplies
- Skandia America and VAT grouping in Spain
- State of play in respect of the Skandia America Corporation case
- Stichtingen en de fiscale-eenheid-BTW : wat is rechtsvormneutraal?
- Subordination or close links
- T(w)o become one : the communication from the Commission on VAT grouping
- The Internal Market and VAT : intra-group transactions of branches, subsidiaries and VAT groups
- The VAT group in Europe
- The VAT treatment of holding companies : German and EU VAT practice perspective
- The complexities of VAT grouping
- The cost sharing exemption under debate - Part 1
- The cost sharing exemption under debate - part 2
- The holding company
- The interaction between head office, branch and VAT grouping : new challenges ahead for the European Union
- The phenomenon of VAT groups under EU law and their VAT-saving aspects
- The territorial scope of VAT grouping schemes in the financial sector
- Transactions transfrontalières et Unité TVA - aperçu des risques en matière de channeling
- Umsatzsteuer bei Finanzdienstleistern
- Umsatzsteuerliche Organschaft in Deutschland : ihre Auswirkungen auf Unternehmen in der Schweiz
- Umsatzsteuerliche Organschaft und Niederlassungsfreiheit = VAT groups and freedom of establishment
- Umsatzsteuerrechtliche Organschaft und Kammerumlage 1 : Einzelfragen zur Berechnung und zu den Auswirkungen von nicht steuerbaren Innenumsätzen
- Unité TVA et groupement autonome de personnes : des instruments performants et/ou controversés?
- Unprecedented times call for unprecedented measures : VAT to the rescue of the European Economy
- VAT Committee - Guidelines 2014
- VAT and group companies
- VAT and holding companies : position finally clear?
- VAT group requirements: a German fairy tale
- VAT grouping and cost sharing arrangements : the Polish experience
- VAT grouping and holdings
- VAT grouping from a European perspective
- VAT grouping in Belgium, VAT and bodies governed by public law
- VAT grouping in Italy and the Skandia judgement
- VAT grouping in Spain : an interesting opportunity
- VAT grouping in the European Union : purposes, possibilities and limitations
- VAT grouping schemes - standpoint
- VAT grouping versus freedom of establishment
- VAT grouping, FCE Bank and force of attraction - the internal market is leaking
- VAT groups and the right of deduction across the European Union : review and analysis
- VAT groups in Poland
- VAT planning
- VAT recovery by EU holding companies
- Value-added tax and VAT on property : Finance Act 2012
- Vorsteuerabzug und Organschaft
- Wirtschaftliche Eingliederung bei der umsatzsteuerlichen Organschaft : Anwendungsspielraum für EU-Mitgliedstaaten
- Zusammenschlussbefreiung : Generalanwälte des EuGH widersprechen sich!
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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/nSmQIc48rIk/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nSmQIc48rIk/">VAT group</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/resource/nSmQIc48rIk/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/nSmQIc48rIk/">VAT group</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>
