LEADER 02799nam 2200421 450 001 9910466288203321 005 20200731045233.0 010 $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). 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 608 $aElectronic books. 615 0$aValue-added tax$xLaw and legislation 676 $a343.4055 700 $aPfeiffer$b Sebastian$0953285 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910466288203321 996 $aVAT grouping from a European perspective$92155028 997 $aUNINA LEADER 01275nam0 22003131i 450 001 UON00391758 005 20241107050851.483 100 $a20110420d1956 |0itac50 ba 101 $aswe 102 $aSE 105 $a|||| ||||| 200 1 $aˆDen ‰isländska sagan$fPeter Hallberg 210 $aStockholm$cSvenska Bokförlaget ; Bonniers$d1956 215 $a148 p.$d20 cm. 410 1$1001UON00175304$12001 $a Verdandis Skriftserie$1210 $aStockholm$cSvenska Bokförlaget ; Bonniers.$v6 606 $aISLANDA$xCiviltà$3UONC062505$2FI 606 $aLETTERATURA NORRENA$3UONC062977$2FI 606 $aSAGHE NORRENE$xStudi$3UONC068314$2FI 620 $aSE$dStockholm$3UONL003096 676 $a839.6$cLetterature scandinave occidentali, letteratura norrena.$v21 700 1$aHALLBERG$bPeter$3UONV130208$0683832 712 $aBonniers$3UONV267803$4650 712 $aSvenska Bokförlaget$3UONV268127$4650 801 $aIT$bSOL$c20241108$gRICA 899 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$2UONSI 912 $aUON00391758 950 $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$dSI STUDI NORDISLANDESE 0005 $eSI GL 563 5 0005 $sBuono 996 $aIsländska sagan$91349981 997 $aUNIOR