Gryziak, Bartosz
VAT groups and the right of deduction across the European Union review and analysis electrónico / Bartosz Gryziak .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
VAT grouping has become more and more popular across the European Union, such that only a few Member States have remained with no such option (or, rarely, duty) for the taxable persons. However, the VAT Directive provisions on VAT grouping remain relatively high-level, leaving many questions at the discretion of the Member States. In this article, the author identifies some domestic specifics and discusses the impact of domestic VAT grouping legislation on the deductibility of input VAT and adjustments of deductions.
IMPUESTO SOBRE EL VALOR AÑADIDO
GRUPOS DE IVA
UNION EUROPEA
International VAT Monitor 0925-0832v. 32, n. 4, 2021, p. 202-212
VAT groups and the right of deduction across the European Union review and analysis electrónico / Bartosz Gryziak .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
VAT grouping has become more and more popular across the European Union, such that only a few Member States have remained with no such option (or, rarely, duty) for the taxable persons. However, the VAT Directive provisions on VAT grouping remain relatively high-level, leaving many questions at the discretion of the Member States. In this article, the author identifies some domestic specifics and discusses the impact of domestic VAT grouping legislation on the deductibility of input VAT and adjustments of deductions.
IMPUESTO SOBRE EL VALOR AÑADIDO
GRUPOS DE IVA
UNION EUROPEA
International VAT Monitor 0925-0832v. 32, n. 4, 2021, p. 202-212