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

Abstract

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.