Peter Jenkins Global Director of Indirect Tax at Ernst & Young considers the implications of a little-noticed consultation paper addressed to the VAT Committee on 30 October 2007
Just over half of the 27 Member States have availed themselves of the option to introduce the concept of the single taxable person (or fiscal unity) otherwise known as group registration provided for in Article 11 of Directive 2006/112/EC. Before doing so it is obligatory to consult the VAT Committee which requires notification of the proposed scheme to the Commission and the Member States. In the Commission's view the obligation extends to the introduction of any measure to prevent abuse of group registration introduced under the second paragraph of Article 11 though this is far from clear from the wording. Recently...
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Peter Jenkins Global Director of Indirect Tax at Ernst & Young considers the implications of a little-noticed consultation paper addressed to the VAT Committee on 30 October 2007
Just over half of the 27 Member States have availed themselves of the option to introduce the concept of the single taxable person (or fiscal unity) otherwise known as group registration provided for in Article 11 of Directive 2006/112/EC. Before doing so it is obligatory to consult the VAT Committee which requires notification of the proposed scheme to the Commission and the Member States. In the Commission's view the obligation extends to the introduction of any measure to prevent abuse of group registration introduced under the second paragraph of Article 11 though this is far from clear from the wording. Recently...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
