Title: VAT Grouping in the European Union: Purposes, Possibilities and Limitations
Authors: Vyncke, Kenneth # ×
Issue Date: Jul-2007
Publisher: IBFD
Series Title: International VAT Monitor vol:18 issue:4 pages:250-261
Abstract: In this article, the author outlines the potential benefits of national VAT grouping arrangements, as well as the features of their design. He also provides an overview of the possibilities and limitations of VAT grouping within the framework of the VAT Directive, and its most important consequences.
ISSN: 0925-0832
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: DI
Appears in Collections:Centre for a Common Law of Europe (-)
× corresponding author
# (joint) last author

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