LEADER 01527nam0 2200409 450 001 000021752 005 20080701104939.0 010 $a978-88-16-40782-4 100 $a20080619d2007----km-y0itaa50------ba 101 0 $aita 102 $aIT 200 1 $aBiotecnocrazia$einformazione scientifica, agricoltura, decisione politica$fa cura di Carlo Modonesi, Gianni Tamino, Ivan Verga$gintroduzione di Mario Capanna 210 $aMilano$cJaca book$d2007 215 $a314 p.$d23 cm 225 2 $aDi fronte e attraverso$v782 225 2 $aDi fronte e attraverso 225 2 $aTerra terra 410 1$12001$aDi fronte e attraverso$v782 410 1$12001$aTerra terra 606 1 $aBiotecnologia$xImpiego agricolo$xAspetti sociali 676 $a630$v(21. ed.)$9Agricoltura e tecnologie connesse 676 $a660.6$v(21. ed.)$9Biotecnologia 676 $a303.483$v(21. ed.)$9Sviluppo della scienza e della tecnologia 702 1$aModonesi,$bCarlo$aVerga,$bIvan 702 1$aTamino,$bGianni 702 1$aVerga,$bIvan 702 1$aCapanna,$bMario 801 0$aIT$bUniversitą della Basilicata - B.I.A.$gRICA$2unimarc 912 $a000021752 996 $aBiotecnocrazia$988433 997 $aUNIBAS BAS $aAGRARIA CAT $aSTD064$b01$c20080619$lBAS01$h1000 CAT $aTTM$b30$c20080701$lBAS01$h1048 CAT $aTTM$b30$c20080701$lBAS01$h1049 FMT Z30 -1$lBAS01$LBAS01$mBOOK$1BASA2$APolo Tecnico-Scientifico$2DID$BDidattica$3PTS.s1.p53.22$6107033$5T107033$820080619$f98$FConsultazione LEADER 03356nam 2200445 450 001 9910797079903321 005 20230807220450.0 010 $a90-8722-330-7 035 $a(CKB)3840000000349741 035 $a(MiAaPQ)EBC6176459 035 $a(EXLCZ)993840000000349741 100 $a20200731d2015 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aVAT grouping from a European perspective /$fSebastian Pfeiffer 210 1$aAmsterdam, The Netherlands :$cIBFD,$d[2015] 210 4$d©2015 215 $a1 online resource (xiv, 336 pages) $cillustrations 225 1 $aIBFD Doctoral series ;$vVolume 34 311 $a90-8722-329-3 320 $aIncludes bibliographical references (pages 273-336). 327 $tThe VAT groups of companies : a glance from the policy perspective --$tHistory of EU VAT grouping --$tPersonal scope of VAT grouping --$tTerritorial scope of VAT grouping --$tSubstantive scope of VAT grouping --$tFormal scope of VAT grouping --$tMandatory or optional application --$tVAT group as a separate taxable entity --$tIntra-group supplies of goods and services --$tRights and obligations --$tVAT grouping vs. the exemption of cost-sharing arrangements --$gConclusions. 330 8 $aIn theory, VAT is a neutral tax and should not become a burden for companies. On that account, the business decision to insource or outsource activities should be irrelevant for the VAT treatment. However, the current EU VAT regime is (partly) harmonized and does not generate neutrality for all companies involved, i.e. companies not able to (fully) deduct input taxes. Member States are granted an option for introducing a VAT grouping regime that allows legally independent persons to be treated as one single taxable person under certain conditions. The main consequence of VAT grouping is that it leads to out-of-scope intra-group transactions, enabling companies to outsource functions without running the risk of non-deductible VAT. The notion of EU VAT grouping stems from the German Organschaft regime, which was originally introduced to produce neutrality within the chain of companies. 0This book provides an overview of VAT policy considerations for introducing VAT grouping and the history of the EU VAT grouping notion, and offers an in-depth analysis of the scope of the VAT grouping notion found in the VAT Directive. While elaborating on the scope of the VAT grouping concept, the fundamental freedoms relating to the territorial scope and State aid provisions with respect to the personal scope are scrutinized. The scope of VAT grouping is furthermore analysed in the light of the ECJ?s case law on VAT grouping, VAT in general and other case law relevant to the topic. 410 0$aDoctoral series ;$vVolume 34. 606 $aValue-added tax$xLaw and legislation$zEuropean Union countries 607 $aEurope$zEuropean Union countries$2fast 607 $aEuropa?ische Union$2gnd 615 0$aValue-added tax$xLaw and legislation 676 $a343.4055 700 $aPfeiffer$b Sebastian$01465809 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910797079903321 996 $aVAT grouping from a European perspective$93676019 997 $aUNINA