VAT groups and the right of deduction across the European Union electrónico review and analysis Bartosz Gryziak
By: Gryziak, Bartosz
.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | GRUPOS DE IVA | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 4, 2021, p. 202-212Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/4-5 (Browse shelf) | Available | IVM/2021/4-5 |
Browsing IEF Shelves Close shelf browser
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.
Click on an image to view it in the image viewer
There are no comments for this item.