The VAT groups of companies : a glance from the policy perspective -- History of EU VAT grouping -- Personal scope of VAT grouping -- Territorial scope of VAT grouping -- Substantive scope of VAT grouping -- Formal scope of VAT grouping -- Mandatory or optional application -- VAT group as a separate taxable entity -- Intra-group supplies of goods and services -- Rights and obligations -- VAT grouping vs. the exemption of cost-sharing arrangements -- Conclusions
Summary
This book covers various aspects of the EU VAT grouping scheme and analyses the scope of the rule in light of current EU law and Member States' implementations
