Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Dutch/German Cross-Border VAT Grouping

Dutch/German Cross-Border VAT Grouping Both Germany and the Netherlands were acquainted with the concept of VAT grouping before the introduction of a common EU VAT system in 1968. In this article the authors discuss the requirements for VAT grouping in Germany and the Netherlands. Even though the requirements are similar VAT grouping between companies established in Germany and the Netherlands is not possible, because of the territorial restriction laid down in Article 11 VAT Directive. The objections to a cross-border VAT group including German and Dutch entities as well as the current position of both countries on the subject are examined in this article. The different positions of Germany and the Netherlands on cross-border VAT grouping result in potential situations of double or non-taxation that we will discuss. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Dutch/German Cross-Border VAT Grouping

EC Tax Review , Volume 22 (4) – Jun 1, 2013

Loading next page...
 
/lp/kluwer-law-international/dutch-german-cross-border-vat-grouping-OL8XoEQPhm
Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
See Article on Publisher Site

Abstract

Both Germany and the Netherlands were acquainted with the concept of VAT grouping before the introduction of a common EU VAT system in 1968. In this article the authors discuss the requirements for VAT grouping in Germany and the Netherlands. Even though the requirements are similar VAT grouping between companies established in Germany and the Netherlands is not possible, because of the territorial restriction laid down in Article 11 VAT Directive. The objections to a cross-border VAT group including German and Dutch entities as well as the current position of both countries on the subject are examined in this article. The different positions of Germany and the Netherlands on cross-border VAT grouping result in potential situations of double or non-taxation that we will discuss.

Journal

EC Tax ReviewKluwer Law International

Published: Jun 1, 2013

There are no references for this article.