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    15.07.2024

    ADVANT The VAT Group regime in France, Germany and Italy


    Article 11 of the EU Directive no. 2006/112 (the VAT Directive) authorizes the EU Member States to consider as a single VAT entity the VAT taxable persons established in their territory who are legally independent but closely linked to each other by financial, economic and organizational relationship (so-called “VAT Group”). This Q&A provides an overview of VAT policy requirements and modalities for introducing the VAT Group regime in France, Germany and Italy, and also covers their consequences in terms of advantages and implications.

    Please find the brochure by downloading the asssociated files.