Add to ORKGThis thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law
This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998. The fir...
VAT grouping is available in Belgium since 2007. The system is in principle optional although mandat...
Referat koncertuje się na problematyce harmonizacji podatku od wartości dodanej (VAT) – jednym z na...
VAT grouping is a complex concept in European VAT law. Due to the optional nature of Article 11 VAT ...
Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article dis...
The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provi...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech l...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
In most countries applying a value added tax (VAT) system, the activities and transactions undertake...
In the article, an analysis is made of the Danish rules on VAT grouping including case law and admin...
SUMMARY: 1. Introduction. – 2. Regulatory Framework of the Italian VAT grouping scheme. – 3. Eligibi...
In most countries applying a VAT system, the activities and transactions undertaken by public sector...
The VAT Directive provides the Member States of the European Union with an option to introduce VAT g...
The differences in tax systems of the member-states of the European Union as well as the specific VA...
This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998. The fir...
VAT grouping is available in Belgium since 2007. The system is in principle optional although mandat...
Referat koncertuje się na problematyce harmonizacji podatku od wartości dodanej (VAT) – jednym z na...
VAT grouping is a complex concept in European VAT law. Due to the optional nature of Article 11 VAT ...
Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article dis...
The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provi...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech l...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
In most countries applying a value added tax (VAT) system, the activities and transactions undertake...
In the article, an analysis is made of the Danish rules on VAT grouping including case law and admin...
SUMMARY: 1. Introduction. – 2. Regulatory Framework of the Italian VAT grouping scheme. – 3. Eligibi...
In most countries applying a VAT system, the activities and transactions undertaken by public sector...
The VAT Directive provides the Member States of the European Union with an option to introduce VAT g...
The differences in tax systems of the member-states of the European Union as well as the specific VA...
This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998. The fir...
VAT grouping is available in Belgium since 2007. The system is in principle optional although mandat...
Referat koncertuje się na problematyce harmonizacji podatku od wartości dodanej (VAT) – jednym z na...