Title: EU VAT Grouping from a Comparative Tax Law Perspective
Authors: Vyncke, Kenneth # ×
Issue Date: Nov-2009
Series Title: EC Tax Review issue:6 pages:299-309
Abstract: On 2 July 2009, the European Commission adopted a communication calling for a harmonized application of the value-added
tax (VAT) grouping rules within the EU. Depending on the reactions of the Council and the European Parliament, the Commission
will most probably take further action. In anticipation of the discussions at EU level, this article systematically outlines
the (im)possible features of group registration from a comparative tax law perspective, especially taking into account the VAT
Directive and the VAT neutrality principle, as well as the sixteen national VAT grouping arrangements in force. At the same
time, it provides the Member States with VAT grouping guidelines, allowing them to design, evaluate, and adapt their national
arrangement in line with the current Community legal framework.
ISSN: 0928-2750
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Centre for a Common Law of Europe (-)
× corresponding author
# (joint) last author

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