VAT grouping from a European perspective / / Sebastian Pfeiffer |
Autore | Pfeiffer Sebastian |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2015] |
Descrizione fisica | 1 online resource (xiv, 336 pages) : illustrations |
Disciplina | 343.4055 |
Collana | IBFD Doctoral series |
Soggetto topico | Value-added tax - Law and legislation - European Union countries |
Soggetto genere / forma | Electronic books. |
ISBN | 90-8722-330-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910466288203321 |
Pfeiffer Sebastian
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Amsterdam, The Netherlands : , : IBFD, , [2015] | ||
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Lo trovi qui: Univ. Federico II | ||
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VAT grouping from a European perspective / / Sebastian Pfeiffer |
Autore | Pfeiffer Sebastian |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2015] |
Descrizione fisica | 1 online resource (xiv, 336 pages) : illustrations |
Disciplina | 343.4055 |
Collana | IBFD Doctoral series |
Soggetto topico | Value-added tax - Law and legislation - European Union countries |
ISBN | 90-8722-330-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The VAT groups of companies : a glance from the policy perspective -- History of EU VAT grouping -- Personal scope of VAT grouping -- Territorial scope of VAT grouping -- Substantive scope of VAT grouping -- Formal scope of VAT grouping -- Mandatory or optional application -- VAT group as a separate taxable entity -- Intra-group supplies of goods and services -- Rights and obligations -- VAT grouping vs. the exemption of cost-sharing arrangements -- ; Conclusions. |
Record Nr. | UNINA-9910797079903321 |
Pfeiffer Sebastian
![]() |
||
Amsterdam, The Netherlands : , : IBFD, , [2015] | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
VAT grouping from a European perspective / / Sebastian Pfeiffer |
Autore | Pfeiffer Sebastian |
Pubbl/distr/stampa | Amsterdam, The Netherlands : , : IBFD, , [2015] |
Descrizione fisica | 1 online resource (xiv, 336 pages) : illustrations |
Disciplina | 343.4055 |
Collana | IBFD Doctoral series |
Soggetto topico | Value-added tax - Law and legislation - European Union countries |
ISBN | 90-8722-330-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The VAT groups of companies : a glance from the policy perspective -- History of EU VAT grouping -- Personal scope of VAT grouping -- Territorial scope of VAT grouping -- Substantive scope of VAT grouping -- Formal scope of VAT grouping -- Mandatory or optional application -- VAT group as a separate taxable entity -- Intra-group supplies of goods and services -- Rights and obligations -- VAT grouping vs. the exemption of cost-sharing arrangements -- ; Conclusions. |
Record Nr. | UNINA-9910815096503321 |
Pfeiffer Sebastian
![]() |
||
Amsterdam, The Netherlands : , : IBFD, , [2015] | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
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