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ocn994075639 |
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OCoLC |
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20240909213021.0 |
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m o d |
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170720t20152015ne a ob 000 0 eng d |
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|a YDX
|b eng
|e pn
|c YDX
|d OCLCO
|d OCLCQ
|d EBLCP
|d OCLCQ
|d MERUC
|d REDDC
|d OCLCO
|d OCLCF
|d SFB
|d OCLCQ
|d OCLCO
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| 020 |
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|a 9789087223304
|q (electronic bk.)
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|a 9087223307
|q (electronic bk.)
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|z 9789087223298
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|z 9087223293
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|a (OCoLC)994075639
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|a KJE7285
|b .P445 2015
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|a HCDD
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|a Pfeiffer, Sebastian,
|e author.
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|a VAT grouping from a European perspective /
|c Sebastian Pfeiffer.
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|a Value added tax grouping from a European perspective
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|a Amsterdam :
|b IBFD,
|c [2015]
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|c ©2015
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| 300 |
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|a 1 online resource
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a Doctoral series ;
|v volume 34
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|a This book covers various aspects of the EU VAT grouping scheme and analyses the scope of the rule in light of current EU law and Member States' implementations.
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0 |
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|t The VAT groups of companies : a glance from the policy perspective --
|t History of EU VAT grouping --
|t Personal scope of VAT grouping --
|t Territorial scope of VAT grouping --
|t Substantive scope of VAT grouping --
|t Formal scope of VAT grouping --
|t Mandatory or optional application --
|t VAT group as a separate taxable entity --
|t Intra-group supplies of goods and services --
|t Rights and obligations --
|t VAT grouping vs. the exemption of cost-sharing arrangements --
|g Conclusions.
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| 650 |
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|a Value-added tax
|x Law and legislation
|z European Union countries.
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|a Value-added tax
|x Law and legislation
|2 fast
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|a European Union countries
|2 fast
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| 651 |
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|a Europäische Union.
|2 gnd
|0 (DE-588)4131753-1
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| 776 |
0 |
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|i Print version:
|a Pfeiffer, Sebastian.
|t VAT grouping from a European perspective.
|d Amsterdam : IBFD, [2015]
|z 9789087223298
|z 9087223293
|w (OCoLC)920543093
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| 830 |
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|a Doctoral series ;
|v v. 34.
|x 1570-7164
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| 856 |
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|u https://ebookcentral.proquest.com/lib/holycrosscollege-ebooks/detail.action?docID=6176459
|y Click for online access
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|a EBC-AC
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|a 92
|b HCD
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