Peter Mason takes issue with the EC view that the 'legal personality' principle, that supplies cannot be made within the same legal entity, is trumped by the creation of a separate VAT personality in the form of a VAT group
A group What is a group?
The dictionary identifies it as a ‘cluster crowd or throng; an assemblage either of persons or things collected without any regular form or arrangement’. VAT groups however are a bit different.
Article 11 of the Principal VAT Directive 2006/112/EC 28 November 2006 (the ‘PVD’) states that:
‘Article 11 After consulting the advisory committee on value added tax (hereafter the ‘VAT Committee’) each Member State may regard as a single taxable person any persons established in the territory of that Member State who while legally independent are closely...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Peter Mason takes issue with the EC view that the 'legal personality' principle, that supplies cannot be made within the same legal entity, is trumped by the creation of a separate VAT personality in the form of a VAT group
A group What is a group?
The dictionary identifies it as a ‘cluster crowd or throng; an assemblage either of persons or things collected without any regular form or arrangement’. VAT groups however are a bit different.
Article 11 of the Principal VAT Directive 2006/112/EC 28 November 2006 (the ‘PVD’) states that:
‘Article 11 After consulting the advisory committee on value added tax (hereafter the ‘VAT Committee’) each Member State may regard as a single taxable person any persons established in the territory of that Member State who while legally independent are closely...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
