VAT grouping – EU law and Austrian implementation
DOI:
https://doi.org/10.6092/issn.2036-3583/12303Abstract
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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Pubblicato
2021-04-26
Come citare
Pfeiffer, S. (2020). VAT grouping – EU law and Austrian implementation. Studi Tributari Europei, 10(1), I –. https://doi.org/10.6092/issn.2036-3583/12303
Fascicolo
Sezione
Comparazione monografica
Licenza
Copyright (c) 2020 Seast
Questo lavoro è fornito con la licenza Creative Commons Attribuzione - Non commerciale 4.0 Internazionale.