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Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)

Relevant article in the EU VAT Directive

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 bound to one another by financial, economic and organisational links.

A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.

Corresponds to Article 4(4) of the Sixth VAT Directive


ECJ Cases Decided


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