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| 020 | _z9789087223298 | ||
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| 035 | _a(Au-PeEL)EBL6176459 | ||
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_aKJE7285 _b.P445 2015 |
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| 082 | 0 | _a343.40550000000002 | |
| 100 | 1 | _aPfeiffer, Sebastian. | |
| 245 | 1 | 0 | _aVAT Grouping from a European Perspective. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2015. |
|
| 264 | 4 | _c©2015. | |
| 300 | _a1 online resource (323 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 1 |
_aIBFD Doctoral Series ; _vv.34 |
|
| 505 | 0 | _aIntro -- 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). | |
| 505 | 8 | _a4.2.2. 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. | |
| 505 | 8 | _a4.2.4.3.4. 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. | |
| 505 | 8 | _a5.4.1. 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. | |
| 505 | 8 | _a10.3.2. 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. | |
| 505 | 8 | _aPart Four: Interaction between VAT Grouping and the Exemption of Cost-Sharing Arrangements. | |
| 520 | _aThis 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. | ||
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. | ||
| 650 | 0 | _aValue-added tax-Law and legislation-European Union countries. | |
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aPfeiffer, Sebastian _tVAT Grouping from a European Perspective _dAmsterdam : IBFD Publications USA, Incorporated,c2015 _z9789087223298 |
| 797 | 2 | _aProQuest (Firm) | |
| 830 | 0 | _aIBFD Doctoral Series | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176459 _zClick to View |
| 999 |
_c17605 _d17605 |
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