VAT grouping – EU law and Austrian implementation

Authors

  • Sebastian Pfeiffer Institut für Österreichisches und Internationales Steuerrecht

DOI:

https://doi.org/10.6092/issn.2036-3583/12303

Abstract

Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article discusses the EU VAT grouping notion as well as the Austrian implementation of VAT grouping. After an historic overview of VAT grouping, the reasons of the VAT grouping regime are analyized. Subsequently, the optionality of VAT grouping, the substantive scope and the territorial restriction will be examined.

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Published

2021-04-26

How to Cite

Pfeiffer, S. (2021). VAT grouping – EU law and Austrian implementation. Studi Tributari Europei, 10(1), I -. https://doi.org/10.6092/issn.2036-3583/12303

Issue

Section

Comparative studies