Comparative studies
Purpose and characteristics of the VAT group regime as provided for by the recast directive (directive 2006/112 / EC) by Milena Piasente
The special VAT regime for groups of entities: analysis of the Spanish experience in light of its regulatory evolution by Juan Calvo Vergez
Fundamentals of VAT grouping in the Netherlands by Simon Cornielje, Barry Willemsen
The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive by Karina Kim Egholm Elgaard
The national implementation of VAT Grouping in Sweden by Eleonor Kristoffersson
VAT grouping – the Belgian experience by Marie Lamensch
VAT grouping – EU law and Austrian implementation by Sebastian Pfeiffer
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