ORPP logo
Image from Google Jackets

VAT Grouping from a European Perspective.

By: Material type: TextTextSeries: IBFD Doctoral SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2015Copyright date: ©2015Edition: 1st edDescription: 1 online resource (323 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087223304
Subject(s): Genre/Form: Additional physical formats: Print version:: VAT Grouping from a European PerspectiveDDC classification:
  • 343.40550000000002
LOC classification:
  • KJE7285 .P445 2015
Online resources:
Contents:
Intro -- Title Page -- Copyright Page -- Foreword -- Table of Contents -- Part One: Introduction -- Chapter 1: VAT Groups of Companies: A Glance from the Policy Perspective -- 1.1. General remarks -- 1.2. VAT policy rationale for VAT grouping -- 1.3. Forms of VAT grouping from a VAT policy perspective -- Part Two: VAT Grouping in the European VAT Directive -- Chapter 2: History of EU VAT Grouping -- 2.1. EU VAT grouping: A European notion with German roots -- 2.2. VAT grouping and its tracks in EU legislative history -- Chapter 3: Personal Scope of VAT Grouping -- 3.1. The Commission's opinion -- 3.2. Personal scope in Member States' domestic VAT legislation -- 3.3. Interpretation of the VAT grouping's personal scope -- 3.3.1. Literature review -- 3.3.2. ECJ's case law and its interpretation -- 3.3.2.1. General remarks -- 3.3.2.2. Grammatical interpretation -- 3.3.2.3. Historical aspects -- 3.3.2.4. Context and intention of Art. 11 VAT Directive as well as consequences of non-taxable persons joining a VAT group -- 3.3.3. Non-taxable persons may join a VAT group -- 3.4. Limitations to VAT grouping -- 3.4.1. Limitations to options from a general VAT perspective -- 3.4.2. A parallel to the ECJ's case law in direct taxation and the fundamental freedoms -- 3.4.3. Limitations to VAT grouping as a state aid problem -- 3.4.3.1. General remarks -- 3.4.3.2. Intervention by the State or through state resources -- 3.4.3.3. Favourable treatment and selectivity -- 3.4.3.3.1. The question of favourable treatment -- 3.4.3.3.2. Selectivity -- 3.4.3.4. Adverse effect on trade -- 3.4.3.5. Procedural issues -- 3.5. Conclusion -- Chapter 4: Territorial Scope of VAT Grouping -- 4.1. Status quo and general remarks -- 4.2. Compatibility of the VAT grouping's territorial scope with the fundamental freedoms -- 4.2.1. Affected fundamental freedom(s).
4.2.2. Restriction of the fundamental freedoms -- 4.2.2.1. A question of comparability -- 4.2.2.2. Comparability pair 1: Domestic VAT group vs. cross-border parent-subsidiary treatment -- 4.2.2.2.1. Companies involved have a full right of deduction -- 4.2.2.2.2. Companies involved have a partial or no right of deduction -- 4.2.2.3. Comparability pair 2: Cross-border headquarters-fixed establishment vs. cross-border parent-subsidiary -- 4.2.2.3.1. General remarks -- 4.2.2.3.2. VAT treatment of intra-branch transactions -- 4.2.2.3.3. Application to cross-border supplies of goods -- 4.2.2.3.4. Application to cross-border supplies of services -- 4.2.2.3.5. Difference in treatment depends on the type of supply and degree of input tax deduction -- 4.2.2.4. Interim result: The territorial scope restricts the fundamental freedoms -- 4.2.3. Justification(s) -- 4.2.3.1. General remarks -- 4.2.3.2. Tax avoidance and tax evasion -- 4.2.3.3. Harmonization and the fiscal sovereignty of the Member States -- 4.2.3.4. Effectiveness of fiscal supervision -- 4.2.3.5. Principle of territoriality -- 4.2.4. Proportionality -- 4.2.4.1. General remarks -- 4.2.4.2. Causal link between means and end -- 4.2.4.2.1. Similarity to intra-branch and intra-group transactions under the current ECJ case law -- 4.2.4.2.2. Final VAT burden in the light of final losses -- 4.2.4.3. Is there a least restrictive measure that could fulfil the objective of cross-border VAT groups? -- 4.2.4.3.1. General remarks -- 4.2.4.3.2. Taxation of intra-group transactions in the current EU VAT system -- 4.2.4.3.3. To tax, or not to tax, that is the question: A policy perspective -- 4.2.4.3.3.1. General remarks -- 4.2.4.3.3.2. The OECD VAT/GST Neutrality Guidelines: A step towards a separate-entity approach in VAT -- 4.2.4.3.3.3. Relevance for cross-border VAT grouping: The recharge method.
4.2.4.3.4. Application of the recharge method to cross-border VAT grouping in the light of proportionality -- 4.2.4.4. Interim conclusion: Least burdensome measure to a territorial restriction is the taxation of intra-group transactions -- 4.2.5. Conclusion -- 4.3. Compatibility of the territorial scope with the principle of neutrality -- 4.3.1. Neutrality as the pillar of the EU VAT system -- 4.3.2. VAT grouping and neutrality of input tax recovery -- 4.3.3. VAT grouping and comparative neutrality -- 4.3.4. Conclusion -- Chapter 5: Substantive Scope of VAT Grouping -- 5.1. General remarks -- 5.2. Financial link -- 5.2.1. The Commission's view -- 5.2.2. Examination of rules found in Member States having exercised the option to introduce a VAT grouping regime -- 5.2.3. Interpretation of the financial link -- 5.2.3.1. Case law related to VAT grouping -- 5.2.3.2. Case law regarding the differentiation between the fundamental freedoms -- 5.2.3.3. Other EU legislation -- 5.2.3.4. Current trends in the harmonization process in the area of direct taxation -- 5.2.4. Conclusion -- 5.3. Economic link -- 5.3.1. The Commission's view -- 5.3.2. Economic links in Member States' legislation and case law -- 5.3.2.1. Austria -- 5.3.2.1.1. General remarks -- 5.3.2.1.2. Detailed case law of the Austrian Supreme Administrative Court: ABC of economic links -- 5.3.2.1.3. Does the Austrian VAT grouping implementation require an economic "domination"? -- 5.3.2.1.4. Congruence with the Commission's communication -- 5.3.2.2. Germany -- 5.3.2.2.1. General remarks -- 5.3.2.2.2. Detailed analysis of German case law on economic links -- 5.3.2.2.3. The significance of transactions between group members -- 5.3.2.2.4. German case law in the light of EU VAT grouping notion and other case law -- 5.3.2.3. Selected other Member States -- 5.3.3. Conclusions -- 5.4. Organizational link.
5.4.1. The Commission's view -- 5.4.2. Organizational links in Member States' legislation and case law -- 5.4.2.1. Austria -- 5.4.2.2. Germany -- 5.4.2.3. Selected other Member States -- 5.4.2.4. Conclusions -- 5.5. Conclusion -- Chapter 6: Formal Scope of VAT Grouping -- 6.1. General remarks -- 6.2. Legal quality of the consultation process -- 6.3. Consequences of non-consultation -- Part Three: Consequences of VAT Grouping -- Chapter 7: Mandatory or Optional Application -- 7.1. General remarks -- 7.2. Literature review -- 7.3. Own interpretation -- 7.4. Conclusion -- Chapter 8: VAT Group as Separate Taxable Entity -- Chapter 9: Intra-Group Supplies of Goods and Services -- 9.1. General remarks -- 9.2. Cross-border intra-group supplies -- 9.2.1. The Commission's view: A domestic VAT group with a foreign fixed establishment -- 9.2.2. Own interpretation -- 9.2.3. Application to cross-border intra-group transactions -- 9.2.3.1. General remarks -- 9.2.3.2. Cross-border intra-group transaction between two Member States having exercised the VAT grouping option -- 9.2.3.3. Cross-border intra-VAT group transactions between a Member State having exercised the VAT group option and another Member State not having exercised the VAT group option -- Chapter 10: Rights and Obligations -- 10.1. Tax return: A proposed consolidation regime -- 10.2. Liability -- 10.2.1. General remarks -- 10.2.2. Joint liability in the light of the VAT Directive -- 10.2.3. Joint liability of VAT group members in selected Member States -- 10.2.3.1. Germany -- 10.2.3.2. Austria -- 10.2.3.3. Other Member States -- 10.3. Place of supply -- 10.3.1. General remarks -- 10.3.1.1. The need for proxies in VAT legislation -- 10.3.1.2. Place of supply of goods -- 10.3.1.3. Place of supply of services -- 10.3.1.4. Deemed intra-Union acquisition and intra-Union supply of goods and services.
10.3.2. Place of supply and fixed establishments -- 10.3.2.1. General remarks -- 10.3.2.2. The notion of fixed establishment -- 10.3.2.2.1. Introductory remarks -- 10.3.2.2.2. Fixed establishments in the light of the Implementing Regulation -- 10.3.2.2.3. Fixed establishments in the light of the ECJ's case law -- 10.3.2.2.4. Consistency of the ECJ's case law and the Implementing Regulation? -- 10.3.2.3. Implications for cross-border VAT groups -- 10.3.2.4. Force of attraction of fixed establishments -- 10.4. Right to deduct input taxes -- 10.4.1. General remarks -- 10.4.2. Domestic VAT groups and the deduction of input taxes -- 10.4.3. Cross-border VAT grouping and the deduction of input taxes -- 10.4.3.1. Deduction or VAT refund? -- 10.4.3.2. Issues connected to the input tax deduction and cross-border VAT groups -- 10.4.4. Full, partial or no deduction of input taxes -- 10.4.4.1. General remarks -- 10.4.4.2. Full or no deduction? A question of the link! -- 10.4.4.2.1. Direct and immediate link -- 10.4.4.2.2. Direct and immediate link to the VAT group's general overhead? -- 10.4.4.2.3. Conclusions -- 10.4.4.3. Partial deduction -- 10.4.4.3.1. General remarks -- 10.4.4.3.2. Partial deduction of cross-border trading entities -- 10.4.4.3.2.1. ECJ's case law -- 10.4.4.3.2.2. Issues connected to the cross-border partial deduction of input taxes -- 10.4.4.3.3. The calculation of the pro rata rate of cross-border VAT trading entities -- 10.4.4.3.4. The question of calculating the pro rata rate on a worldwide or EU basis -- 10.4.4.3.4.1. General remarks -- 10.4.4.3.4.2. ECJ 12 September 2013, Case C-388/11, Crédit Lyonnais -- 10.4.4.3.4.2.1. The Advocate General's Opinion -- 10.4.4.3.4.2.2. The ECJ's decision -- 10.4.4.3.5. Consequences for the pro rata rate calculation and cross-border VAT grouping.
Part Four: Interaction between VAT Grouping and the Exemption of Cost-Sharing Arrangements.
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.
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)
No physical items for this record

Intro -- Title Page -- Copyright Page -- Foreword -- Table of Contents -- Part One: Introduction -- Chapter 1: VAT Groups of Companies: A Glance from the Policy Perspective -- 1.1. General remarks -- 1.2. VAT policy rationale for VAT grouping -- 1.3. Forms of VAT grouping from a VAT policy perspective -- Part Two: VAT Grouping in the European VAT Directive -- Chapter 2: History of EU VAT Grouping -- 2.1. EU VAT grouping: A European notion with German roots -- 2.2. VAT grouping and its tracks in EU legislative history -- Chapter 3: Personal Scope of VAT Grouping -- 3.1. The Commission's opinion -- 3.2. Personal scope in Member States' domestic VAT legislation -- 3.3. Interpretation of the VAT grouping's personal scope -- 3.3.1. Literature review -- 3.3.2. ECJ's case law and its interpretation -- 3.3.2.1. General remarks -- 3.3.2.2. Grammatical interpretation -- 3.3.2.3. Historical aspects -- 3.3.2.4. Context and intention of Art. 11 VAT Directive as well as consequences of non-taxable persons joining a VAT group -- 3.3.3. Non-taxable persons may join a VAT group -- 3.4. Limitations to VAT grouping -- 3.4.1. Limitations to options from a general VAT perspective -- 3.4.2. A parallel to the ECJ's case law in direct taxation and the fundamental freedoms -- 3.4.3. Limitations to VAT grouping as a state aid problem -- 3.4.3.1. General remarks -- 3.4.3.2. Intervention by the State or through state resources -- 3.4.3.3. Favourable treatment and selectivity -- 3.4.3.3.1. The question of favourable treatment -- 3.4.3.3.2. Selectivity -- 3.4.3.4. Adverse effect on trade -- 3.4.3.5. Procedural issues -- 3.5. Conclusion -- Chapter 4: Territorial Scope of VAT Grouping -- 4.1. Status quo and general remarks -- 4.2. Compatibility of the VAT grouping's territorial scope with the fundamental freedoms -- 4.2.1. Affected fundamental freedom(s).

4.2.2. Restriction of the fundamental freedoms -- 4.2.2.1. A question of comparability -- 4.2.2.2. Comparability pair 1: Domestic VAT group vs. cross-border parent-subsidiary treatment -- 4.2.2.2.1. Companies involved have a full right of deduction -- 4.2.2.2.2. Companies involved have a partial or no right of deduction -- 4.2.2.3. Comparability pair 2: Cross-border headquarters-fixed establishment vs. cross-border parent-subsidiary -- 4.2.2.3.1. General remarks -- 4.2.2.3.2. VAT treatment of intra-branch transactions -- 4.2.2.3.3. Application to cross-border supplies of goods -- 4.2.2.3.4. Application to cross-border supplies of services -- 4.2.2.3.5. Difference in treatment depends on the type of supply and degree of input tax deduction -- 4.2.2.4. Interim result: The territorial scope restricts the fundamental freedoms -- 4.2.3. Justification(s) -- 4.2.3.1. General remarks -- 4.2.3.2. Tax avoidance and tax evasion -- 4.2.3.3. Harmonization and the fiscal sovereignty of the Member States -- 4.2.3.4. Effectiveness of fiscal supervision -- 4.2.3.5. Principle of territoriality -- 4.2.4. Proportionality -- 4.2.4.1. General remarks -- 4.2.4.2. Causal link between means and end -- 4.2.4.2.1. Similarity to intra-branch and intra-group transactions under the current ECJ case law -- 4.2.4.2.2. Final VAT burden in the light of final losses -- 4.2.4.3. Is there a least restrictive measure that could fulfil the objective of cross-border VAT groups? -- 4.2.4.3.1. General remarks -- 4.2.4.3.2. Taxation of intra-group transactions in the current EU VAT system -- 4.2.4.3.3. To tax, or not to tax, that is the question: A policy perspective -- 4.2.4.3.3.1. General remarks -- 4.2.4.3.3.2. The OECD VAT/GST Neutrality Guidelines: A step towards a separate-entity approach in VAT -- 4.2.4.3.3.3. Relevance for cross-border VAT grouping: The recharge method.

4.2.4.3.4. Application of the recharge method to cross-border VAT grouping in the light of proportionality -- 4.2.4.4. Interim conclusion: Least burdensome measure to a territorial restriction is the taxation of intra-group transactions -- 4.2.5. Conclusion -- 4.3. Compatibility of the territorial scope with the principle of neutrality -- 4.3.1. Neutrality as the pillar of the EU VAT system -- 4.3.2. VAT grouping and neutrality of input tax recovery -- 4.3.3. VAT grouping and comparative neutrality -- 4.3.4. Conclusion -- Chapter 5: Substantive Scope of VAT Grouping -- 5.1. General remarks -- 5.2. Financial link -- 5.2.1. The Commission's view -- 5.2.2. Examination of rules found in Member States having exercised the option to introduce a VAT grouping regime -- 5.2.3. Interpretation of the financial link -- 5.2.3.1. Case law related to VAT grouping -- 5.2.3.2. Case law regarding the differentiation between the fundamental freedoms -- 5.2.3.3. Other EU legislation -- 5.2.3.4. Current trends in the harmonization process in the area of direct taxation -- 5.2.4. Conclusion -- 5.3. Economic link -- 5.3.1. The Commission's view -- 5.3.2. Economic links in Member States' legislation and case law -- 5.3.2.1. Austria -- 5.3.2.1.1. General remarks -- 5.3.2.1.2. Detailed case law of the Austrian Supreme Administrative Court: ABC of economic links -- 5.3.2.1.3. Does the Austrian VAT grouping implementation require an economic "domination"? -- 5.3.2.1.4. Congruence with the Commission's communication -- 5.3.2.2. Germany -- 5.3.2.2.1. General remarks -- 5.3.2.2.2. Detailed analysis of German case law on economic links -- 5.3.2.2.3. The significance of transactions between group members -- 5.3.2.2.4. German case law in the light of EU VAT grouping notion and other case law -- 5.3.2.3. Selected other Member States -- 5.3.3. Conclusions -- 5.4. Organizational link.

5.4.1. The Commission's view -- 5.4.2. Organizational links in Member States' legislation and case law -- 5.4.2.1. Austria -- 5.4.2.2. Germany -- 5.4.2.3. Selected other Member States -- 5.4.2.4. Conclusions -- 5.5. Conclusion -- Chapter 6: Formal Scope of VAT Grouping -- 6.1. General remarks -- 6.2. Legal quality of the consultation process -- 6.3. Consequences of non-consultation -- Part Three: Consequences of VAT Grouping -- Chapter 7: Mandatory or Optional Application -- 7.1. General remarks -- 7.2. Literature review -- 7.3. Own interpretation -- 7.4. Conclusion -- Chapter 8: VAT Group as Separate Taxable Entity -- Chapter 9: Intra-Group Supplies of Goods and Services -- 9.1. General remarks -- 9.2. Cross-border intra-group supplies -- 9.2.1. The Commission's view: A domestic VAT group with a foreign fixed establishment -- 9.2.2. Own interpretation -- 9.2.3. Application to cross-border intra-group transactions -- 9.2.3.1. General remarks -- 9.2.3.2. Cross-border intra-group transaction between two Member States having exercised the VAT grouping option -- 9.2.3.3. Cross-border intra-VAT group transactions between a Member State having exercised the VAT group option and another Member State not having exercised the VAT group option -- Chapter 10: Rights and Obligations -- 10.1. Tax return: A proposed consolidation regime -- 10.2. Liability -- 10.2.1. General remarks -- 10.2.2. Joint liability in the light of the VAT Directive -- 10.2.3. Joint liability of VAT group members in selected Member States -- 10.2.3.1. Germany -- 10.2.3.2. Austria -- 10.2.3.3. Other Member States -- 10.3. Place of supply -- 10.3.1. General remarks -- 10.3.1.1. The need for proxies in VAT legislation -- 10.3.1.2. Place of supply of goods -- 10.3.1.3. Place of supply of services -- 10.3.1.4. Deemed intra-Union acquisition and intra-Union supply of goods and services.

10.3.2. Place of supply and fixed establishments -- 10.3.2.1. General remarks -- 10.3.2.2. The notion of fixed establishment -- 10.3.2.2.1. Introductory remarks -- 10.3.2.2.2. Fixed establishments in the light of the Implementing Regulation -- 10.3.2.2.3. Fixed establishments in the light of the ECJ's case law -- 10.3.2.2.4. Consistency of the ECJ's case law and the Implementing Regulation? -- 10.3.2.3. Implications for cross-border VAT groups -- 10.3.2.4. Force of attraction of fixed establishments -- 10.4. Right to deduct input taxes -- 10.4.1. General remarks -- 10.4.2. Domestic VAT groups and the deduction of input taxes -- 10.4.3. Cross-border VAT grouping and the deduction of input taxes -- 10.4.3.1. Deduction or VAT refund? -- 10.4.3.2. Issues connected to the input tax deduction and cross-border VAT groups -- 10.4.4. Full, partial or no deduction of input taxes -- 10.4.4.1. General remarks -- 10.4.4.2. Full or no deduction? A question of the link! -- 10.4.4.2.1. Direct and immediate link -- 10.4.4.2.2. Direct and immediate link to the VAT group's general overhead? -- 10.4.4.2.3. Conclusions -- 10.4.4.3. Partial deduction -- 10.4.4.3.1. General remarks -- 10.4.4.3.2. Partial deduction of cross-border trading entities -- 10.4.4.3.2.1. ECJ's case law -- 10.4.4.3.2.2. Issues connected to the cross-border partial deduction of input taxes -- 10.4.4.3.3. The calculation of the pro rata rate of cross-border VAT trading entities -- 10.4.4.3.4. The question of calculating the pro rata rate on a worldwide or EU basis -- 10.4.4.3.4.1. General remarks -- 10.4.4.3.4.2. ECJ 12 September 2013, Case C-388/11, Crédit Lyonnais -- 10.4.4.3.4.2.1. The Advocate General's Opinion -- 10.4.4.3.4.2.2. The ECJ's decision -- 10.4.4.3.5. Consequences for the pro rata rate calculation and cross-border VAT grouping.

Part Four: Interaction between VAT Grouping and the Exemption of Cost-Sharing Arrangements.

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.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

There are no comments on this title.

to post a comment.

© 2024 Resource Centre. All rights reserved.