Vol. 10 No. 1 (2020): VAT Grouping

Published: 2021-04-26

Comparative studies

Finalità e caratteri del regime del gruppo IVA come previsto dalla direttiva di rifusione (direttiva 2006/112/CE)

Milena Piasente

I – 1-15
- HTML (Italiano)
- PDF (Italiano)
El régimen especial de los grupos de entidades en el IVA: análisis de la experiencia española a la luz de su evolución normativa

Juan Calvo Vergez

I – 17-66
- HTML (Español (España))
- PDF (Español (España))
Italy’s new VAT Group regime in front of the EU VAT grouping scheme

Angelo Contrino

I – 67-80
- HTML
- PDF
Fundamentals of VAT grouping in the Netherlands

Simon Cornielje, Barry Willemsen

I – 81-96
- HTML
- PDF
The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive

Karina Kim Egholm Elgaard

I – 97-116
- HTML
- PDF
The national implementation of VAT Grouping in Sweden

Eleonor Kristoffersson

I – 117-123
- HTML
- PDF
VAT grouping – the Belgian experience

Marie Lamensch

I – 125-134
- HTML
- PDF
VAT grouping – EU law and Austrian implementation

Sebastian Pfeiffer

I – 135-145
- HTML
- PDF

News and commentary

DAC 6, efficacia dell’accertamento tributario e trasparenza: fino a che punto sono legittimi i doveri di disclosure?

Antonio Perrone

II – 1-20
- HTML (Italiano)
- PDF (Italiano)
Tax Avoidance in Family Related Transactions and China’s Anti Avoidance Measures for Purpose of Individual Income Tax

Haotian Xue

II – 21-40
- HTML
- PDF