The question is, inter alia, whether a national rule under which only entities with legal personality can form part of a fiscal entity under VAT law is contrary to the Directive.
Unofficial translation. More information/source documents expected later. In this respect, it is interesting to read the recent developments in the UK, which per 1 November 2019 extended VAT grouping to allow individuals and partnerships to join or form VAT groups with their corporate subsidiaries. See this article on marcusward.co
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