Studi Tributari Europei 2021-04-26T11:12:56+02:00 Adriano Di Pietro Open Journal Systems <span class="journalIntro"><strong>Studi Tributari Europei – <em>European Tax Studies</em> – ISSN 2036-3583</strong> is the review of the European School of Advanced Tax Studies of the University of Bologna.</span> Finalità e caratteri del regime del gruppo IVA come previsto dalla direttiva di rifusione (direttiva 2006/112/CE) 2021-03-03T10:42:25+01:00 Milena Piasente <p>VAT group has been part of the harmonization since the beginning, as a tool that has helped Member States to overcome difficulties coming from the fact that any transaction, even the ones carried on between members of the same group, were treated as independent operating. Since the 10 EU economic development has changed the context for the application of the VAT group regime, it appears for Member States, as well as for the EU Commission and EUCJ, the necessity to more clearly define the applicable discipline and to be vigilant against potential abuse.</p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast El régimen especial de los grupos de entidades en el IVA: análisis de la experiencia española a la luz de su evolución normativa 2021-01-22T15:59:11+01:00 Juan Calvo Vergez <p>The purpose of this paper is to analyze, in the light of its regulatory evolution, the Spanish experience regarding the application of the so-called special regime for groups of entities in Value Added Tax. As stated throughout the study, we believe that the regulation of the special regime carried out by the Spanish legislator does not comply with art. 11 of the VAT Directive, since is not built a new and unique taxable person in the Tax. Furthermore, not even the basic modality of the special regime can be classified as a true group regime, since it does not eliminate operations between them. And neither does the “advanced” modality. All this without prejudice to recognizing the effort made by the Spanish legislator when perfecting the regulation of this special regime.</p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast Italy’s new VAT Group regime in front of the EU VAT grouping scheme 2021-01-22T15:55:55+01:00 Angelo Contrino <div><span lang="EN-US">Based on the Council Directive n. 2006/112/EC, the Italian Budget Law for 2017 has introduced in the d.P.R. 26 October 1972, n. 633, articles from 70-<em>bis</em> to 70-<em>duodecies</em>, regulating the VAT Group regime. The article aims to analyse such regulation and, in particular, to evaluate the conditions of access and the effects of the VAT Group regime, also minding the amendments made after the EUCJ’s decision on the so-called <em>Skandia Case</em>. Moreover, the article assesses the differences between the VAT Group and the VAT Group settlement regime. </span></div> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast Fundamentals of VAT grouping in the Netherlands 2021-02-09T15:46:13+01:00 Simon Cornielje Barry Willemsen <p>VAT grouping is a complex concept in European VAT law. Due to the optional nature of Article 11 VAT Directive and the judgment of the CJEU in the Larentia + Minerva case that Member States must develop and maintain their own specifications of the so-called link criteria, no strong harmonisation between national VAT grouping regimes is to be expected in the near future. It is beyond doubt that VAT grouping pervades the practice of many Member States, and as such can play a significant role in international business decisions. It is up to VAT practitioners in each Member State to provide their foreign colleagues with the legal particulars of their national VAT grouping regime. In this contribution, the authors take up this challenge by giving a brief overview of the fundamentals of the VAT grouping regime in the Netherlands. The contribution contains a sketch of the history of the Dutch grouping regime and a short examination of the criteria for forming a Dutch VAT group. It also touches on the consequences of being a VAT group for the application of VAT law to the parties concerned, as well as on matters of administrative obligation and joint liability. More in-depth attention is given to the Dutch interpretation of the criteria of close financial, organizational and economic links. Finally, the authors examine on an even deeper level a contemporary discussion in Dutch VAT doctrine as regards the criterion of close economic links, spurred on by recent case law of the Dutch Supreme Court</p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive 2021-02-23T09:28:19+01:00 Karina Kim Egholm Elgaard <p>In the article, an analysis is made of the Danish rules on VAT grouping including case law and administrative practice related thereto, specifically in relation to the substantive conditions and the territorial condition for VAT grouping. Danish VAT grouping is voluntary upon request or application, generally applicable for all business sectors, and an option for taxable persons who exclusively perform taxable activities, or, for VAT-registered persons together with VAT-exempt and non-taxable persons within a group of companies. Denmark has only implemented the financial link, which may not be compatible with Article 11 of the VAT Directive stating three links, i.e. financial, economic and organisational links. As for the territorial condition, Denmark follows the narrow territorial approach to VAT grouping based on the <em>Skandia America</em> case, consequently, a VAT group constitutes a new taxable person superseding the <em>FCE Bank</em> principle applicable between a main establishment and its branch. Many discussions on VAT grouping take place in Denmark concerning <em>inter alia</em> the right to input VAT deduction, the potential risk of abuse and avoidance, the effect of VAT grouping as a “merger” e.g. in connection with the sale of shares or transfer of a going concern etc.</p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast The national implementation of VAT Grouping in Sweden 2021-02-25T20:09:51+01:00 Eleonor Kristoffersson <p><span lang="EN-US">This chapter deals with VAT groups in Sweden. Sweden introduced rules on VAT groups in 1998. The first groups were founded in 1999. </span><span lang="EN-GB">In Sweden, only certain categories of entities may form VAT groups. VAT groups are mainly to be found in the financial and insurance sectors. Also, entities which are commission agents and principals, and which have a commission link such as that referred to in Chapter 36 of the law on income tax may form VAT groups. The reason not to extend the possibility to form VAT groups to all groups of companies was that the state otherwise would lose too much revenue. This limitation to only certain categories of entities is a feature that really stands out regarding Swedish VAT groups from a comparative perspective.</span></p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast VAT grouping – the Belgian experience 2021-03-19T10:31:20+01:00 Marie Lamensch <div> <p><em><span lang="EN-US">VAT grouping is available in Belgium since 2007. The system is in principle optional although mandatory application is possible in certain circumstances. VAT grouping is quite popular in Belgium, in particular in the financial sector but also in the real estate sector. This article explains the main features of the Belgian VAT grouping regime and analyses some specific issues that are encountered in practice by Belgian VAT groups.</span></em></p> </div> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast VAT grouping – EU law and Austrian implementation 2021-02-10T10:12:10+01:00 Sebastian Pfeiffer <p>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.</p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast DAC 6, efficacia dell’accertamento tributario e trasparenza: fino a che punto sono legittimi i doveri di disclosure? 2021-02-23T09:27:37+01:00 Antonio Perrone <p>The DAC Directive has been emended and integrated several times during the last few years, showing a gradual increase of the mandatory automatic exchange of relevant tax information both on the objective (by increasing the scope of the relevant information) and the subjective (by increasing the recipients of the obligation) side. Therefore scholars have firstly questioned the legal interests that the mandatory automatic exchange of relevant tax information is aimed to protect in the international tax context. Yet it is also of some interest questioning to what extent the protection of those interests can legitimate a duty of “disclosure” that goes beyond the relationship between a State and its constituents, covering a relationship between a citizen and a State to which he/she does not belong. Since, although the duty of information regards directly the State of belonging, its effect extends also towards different States and persons.</p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast Tax Avoidance in Family Related Transactions and China’s Anti Avoidance Measures for Purpose of Individual Income Tax 2021-02-09T11:02:19+01:00 Haotian Xue <p>In 2018, China started to implement the comprehensive income system for the first time in its new Individual Income Tax Law (hereinafter referred to as "IIT"), in order to reform the old scheduled income system which has been enacted since 1980 and promote tax equality. However, the tax unit of its individual income tax is only the person rather than the family, so the risks of tax abuse like income shifting in a family to avoid the progressive rate rise in this filed, which can be witnessed in the tax practice of many developed countries, such as United States, United Kingdom, Australia, New Zealand, Germany, etc. More importantly, this kind of tax abuse is usually manipulated by family members, causing the problem about how those family related transactions should be combated. On one hand, many tax-free provisions have ever been set for families in the system of China’s individual income tax, reflecting a strong value to protect the family ethics in such a Confucian-influenced country. On the other hand, there are new but vague anti-avoidance rules added in its Individual Income Tax Law 2018, including the special rules against the transactions between related parties and the general anti-avoidance rule. With the deeper reform of direct tax in China, the concept of family plays an increasing role in its tax system. How can China coordinate between the object of anti-abuse made by family members and the value to protect family ethics? What can China learn from the experiences of western countries’ legislations to modify its current anti-avoidance rules? Is it necessary for China to introduce the joint-return system now? This article will make some suggestions to respond to the above questions.<a href="applewebdata://3F9F83A0-0813-47C4-8E18-847E26A4D176#_ftnref1" name="_ftn1"></a></p> 2021-04-26T00:00:00+02:00 Copyright (c) 2020 Seast