Add to ORKGThe present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. The former establishes the VAT group whose intra-group transactions are not taxable for VAT purposes, while the latter provides for an exemption for services provided by an independent group of persons, the cost-sharing group to its members under certain conditions. The brief wording of both provisions leads to interpretation difficulties, regarding the different aspects of the scope of the latter...
Fiscal unity principle in taxation includes a taxing group of persons interconnected with particular...
As VAT becomes an increasingly important source of tax revenue world-wide, tax policy makers should ...
The provision of Art. 11 of the Council Directive 2006/112 of 28 November 2006 on the common system ...
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...
In the article, an analysis is made of the Danish rules on VAT grouping including case law and admin...
This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech l...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive an...
The VAT Directive provides the Member States of the European Union with an option to introduce VAT g...
In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned servi...
The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims a...
In its recent decisions in DNB Banka and Aviva the Court of Justice of the European Union provides c...
This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998. The fir...
European VAT and the Sharing Economy aims to understand whether the current European Value Added Tax...
Fiscal unity principle in taxation includes a taxing group of persons interconnected with particular...
As VAT becomes an increasingly important source of tax revenue world-wide, tax policy makers should ...
The provision of Art. 11 of the Council Directive 2006/112 of 28 November 2006 on the common system ...
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...
In the article, an analysis is made of the Danish rules on VAT grouping including case law and admin...
This thesis is devoted to groups as value added tax payers. This concept was introduced into Czech l...
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application...
This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive an...
The VAT Directive provides the Member States of the European Union with an option to introduce VAT g...
In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned servi...
The Article concentrates on the aspect of VAT taxation of cross-border supply of services. It aims a...
In its recent decisions in DNB Banka and Aviva the Court of Justice of the European Union provides c...
This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998. The fir...
European VAT and the Sharing Economy aims to understand whether the current European Value Added Tax...
Fiscal unity principle in taxation includes a taxing group of persons interconnected with particular...
As VAT becomes an increasingly important source of tax revenue world-wide, tax policy makers should ...
The provision of Art. 11 of the Council Directive 2006/112 of 28 November 2006 on the common system ...