VAT grouping from a European perspective /

This book covers various aspects of the EU VAT grouping scheme and analyses the scope of the rule in light of current EU law and Member States' implementations.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Pfeiffer, Sebastian (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2015]
Colección:Doctoral series ; v. 34.
Temas:
Value-added tax > Law and legislation > European Union countries.
Value-added tax > Law and legislation
European Union countries
Europäische Union.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The VAT groups of companies : a glance from the policy perspective
  • History of EU VAT grouping
  • Personal scope of VAT grouping
  • Territorial scope of VAT grouping
  • Substantive scope of VAT grouping
  • Formal scope of VAT grouping
  • Mandatory or optional application
  • VAT group as a separate taxable entity
  • Intra-group supplies of goods and services
  • Rights and obligations
  • VAT grouping vs. the exemption of cost-sharing arrangements
  • Conclusions.

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