VAT grouping from a European perspective:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Hochschulschrift/Dissertation Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Amsterdam
IBFD
[2015]
|
| Schriftenreihe: | IBFD doctoral series
34 |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028785323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028785323&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XIV, 336 Seiten Illustrationen |
| ISBN: | 9789087223298 9087223293 |
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VAT GROUPING FROM A EUROPEAN PERSPECTIVE
/ PFEIFFER, SEBASTIANYYEAUTHOR
: 2015
TABLE OF CONTENTS / INHALTSVERZEICHNIS
THE VAT GROUPS OF COMPANIES : A GLANCE FROM THE POLICY PERSPECTIVE
- HISTORY OF EU VAT GROUPING
- PERSONAL SCOPE OF VAT GROUPING
- TERRITORIAL SCOPE OF VAT GROUPING
- SUBSTANTIVE SCOPE OF VAT GROUPING
- FORMAL SCOPE OF VAT GROUPING
- MANDATORY OR OPTIONAL APPLICATION
- VAT GROUP AS A SEPARATE TAXABLE ENTITY
- INTRA-GROUP SUPPLIES OF GOODS AND SERVICES
- RIGHTS AND OBLIGATIONS
- VAT GROUPING VS. THE EXEMPTION OF COST-SHARING ARRANGEMENTS
- CONCLUSIONS
DIESES SCHRIFTSTCK WURDE MASCHINELL ERZEUGT.
Table of Contents Foreword V Part One Introduction Chapter 1: 1.1. 1.2. 1.3. VAT Groups of Companies: A Glance from the Policy Perspective General remarks VAT policy rationale for VAT grouping Forms of VAT grouping from a VAT policy perspective 3 3 3 6 Part Two VAT Grouping in the European VAT Directive Chapter 2: 2.1. 2.2. Chapter 3: 3.1. 3.2. 3.3. 3.3.1. 3.3.2. 3.3.2.1. 3.3.2.2. 3.3.2.3. 3.3.2.4. 3.3.3. History of EU VAT Grouping 11 EU VAT grouping: A European notion with German 11 roots VAT grouping and its tracks in EU legislative history 16 Personal Scope of VAT Grouping The Commission’s opinion Personal scope in Member States’ domestic VAT legislation Interpretation of the VAT grouping’s personal scope Literature review ECJ’s case law and its interpretation General remarks Grammatical interpretation Historical aspects Context and intention of Art. 11 VAT Directive as well as consequences of non-taxable persons joining a VAT group Non-taxable persons may join a VAT group VI1 21 21 21 25 25 28 28 29 30 31 33
Table of Conferita 3.4. 3.4.1. 3.4.2. 3.4.3. 3.4.3.1. 3.4.3.2. 3.4.3.3. Յ.4.Յ.Յ.1. 3.4.3.3.2. 3.4.3.4. 3.4.3.5. 3.5. Chapter 4: 4.1. 4.2. 4.2.1. 4.2.2. 4.2.2.1. 4.2.22. 4.2.2.2.1. 4.2.2.2.Z 4.2.2.3. 4.2.2.Յ.1. 4.2.2.3.2. 4.2.2.3.3. 4.2.2.3.4. 4.2.2.3.5. 4.2.2A 4.2.3. 4.2.3.ւ. 4.2.3.2. Limitations to VAT grouping Limitations to options from a general VAT perspective A parallel to the ECJ’s case law in direct taxation and the fundamental freedoms Limitations to VAT grouping as a state aid problem General remarks Intervention by the State or through state resources Favourable treatment and selectivity The question of favourable treatment Selectivity Adverse effect on trade Procedural issues Conclusion Territorial Scope of VAT Grouping Status quo and general remarks Compatibility of the VAT grouping’s territorial scope with the fundamental freedoms Affected fundamental freedom(s) Restriction of the fundamental freedoms A question of comparability Comparability pair 1: Domestic VAT group vs. cross-border parent-subsidiary treatment Companies involved have a full right of deduction Companies involved have a partial or no right of deduction Comparability pair 2: Cross-border headquartersfixed establishment vs. cross-border parent-subsidiary General remarks VAT treatment of intra-branch transactions Application to cross-border supplies of goods Application to cross-border supplies of services Difference in treatment depends on the type of supply and degree of input tax deduction Interim result: The territorial scope restricts the fundamental freedoms Justification(s) General
remarks Tax avoidance and tax evasion viii 34 34 44 48 48 50 53 53 54 58 59 60 63 63 64 64 67 67 69 69 73 75 75 77 80 81 81 83 84 84 85
Table of Contents 4.2.3.3. 4.2.3.4. 4.2.3.5. 4.2.4. 4.2.4.1. 4.2.4.2. 4.2A2.1. 4.2.4.2.2. 4.2.4.3. 4.2.4.3.1. 4.2.4.3.2. 4.2.4.3.3. 4.2.4.Յ.Յ.1. 4.2.4.3.3.2. 4.2.4.3.3.3. 4.2.4.3.4. 4.2.4.4. 4.2.5. 4.3. 4.3.1. 4.3.2. 4.3.3. 4.3.4. Chapter 5: 5.1. 5.2. 5.2.1. Harmonization and the fiscal sovereignty of the Member States Effectiveness of fiscal supervision Principle of territoriality Proportionality General remarks Causal link between means and end Similarity to intra-branch and intra-group transactions under the current ECJ case law Final VAT burden in the light of final losses Is there a least restrictive measure that could fulfil the objective of cross-border VAT groups? General remarks Taxation of intra-group transactions in the current EU VAT system To tax, or not to tax, that is the question: A policy perspective General remarks The OECD VAT/GST Neutrality Guidelines: A step towards a separate-entity approach in VAT Relevance for cross-border VAT grouping: The recharge method Application of the recharge method to crossborder VAT grouping in the light of proportionality Interim conclusion: Least burdensome measure to a territorial restriction is the taxation of intra-group transactions Conclusion Compatibility of the territorial scope with the principle of neutrality Neutrality as the pillar of the EU VAT system VAT grouping and neutrality of input tax recovery VAT grouping and comparative neutrality Conclusion Substantive Scope of VAT Grouping General remarks Financial link The Commission’s view ix 89 92 94 97 97 98 98 99 101 101 102 103 103 105 108 111 112 113 116 116
117 119 121 123 123 123 123
Table of Contents 5.2.2. 5.2.3. 5.2.3.1. 5.2.3.2. 5.2.3.3. 5.2.3.4. 5.2.4. 5.3. 5.3.1. 5.3.2. 5.3.2.1. 5.Յ.2.1.1. 5.Յ.2.1.2. 5.Յ.2.1.Յ. 5.Յ.2.1.4. 5.3.2.2. 5.Յ.2.2.1. 5.3.2.2.2. 5.3.2.2.3. 5.3.2.2.4. 5.3.2.3. 5.3.3. 5.4. 5.4.1. 5.4.2. 5.4.2.1. 5.4.2.2. 5.4.2.3. 5.4.2A 5.5. Examination of rules found in Member States having exercised the option to introduce a VAT grouping regime Interpretation of the financial link Case law related to VAT grouping Case law regarding the differentiation between the fundamental freedoms Other EU legislation Current trends in the harmonization process in the area of direct taxation Conclusion Economic link The Commission’s view Economic links in Member States’ legislation and case law Austria General remarks Detailed case law of the Austrian Supreme Administrative Court: ABC of economic links Does the Austrian VAT grouping implementation require an economic “domination”? Congruence with the Commission’s communication Germany General remarks Detailed analysis of German case law on economic links The significance of transactions between group members German case law in the light of EU VAT grouping notion and other case law Selected other Member States Conclusions Organizational link The Commission’s view Organizational links in Member States’ legislation and case law Austria Germany Selected other Member States Conclusions Conclusion x 124 127 127 128 130 131 133 133 133 134 134 134 135 136 138 139 139 140 141 144 145 147 148 148 148 148 150 153 154 155
Table of Contents Chapter 6: 6.1. 6.2. 6.3. Formal Scope of VAT Grouping General remarks Legal quality of the consultation process Consequences of non-consultation 157 157 157 159 Part Three Consequences of VAT Grouping Chapter 7: 7.1. 7.2. 7.3. 7.4. Mandatory or Optional Application General remarks Literature review Own interpretation Conclusion 163 163 163 167 171 Chapter 8: VAT Group as Separate Taxable Entity 173 Chapter 9: Intra-Group Supplies of Goods and Services 175 9.1. 9.2. 9.2.1. 9.2.2. 9.2.3. 9.2.3.1. 9.2.3.2. 9.2.3.3. Chapter 10: 10.1. 10.2. 10.2.1. General remarks Cross-border intra-group supplies The Commission’s view: A domestic VATgroup with a foreign fixed establishment Own interpretation Application to cross-border intra-group transactions General remarks Cross-border intra-group transaction between two Member States having exercised the VAT grouping option Cross-border intra-VAT group transactions between a Member State having exercised the VAT group option and another Member State not having exercised the VAT group option Rights and Obligations Tax return: A proposed consolidation regime Liability General remarks xi 175 177 177 178 185 185 185 186 193 193 195 195
Table of Contents 10.2.2. 10.2.3. 10.2.3.1. 10.2.3.2. 10.2.3.3. 10.3. 10.3.1. 10.3.1.1. 10.3.1.2. 10.3.1.3. 10.3.1.4. 10.3.2. 10.3.2.1. 10.3.2.2. 10.3.2.2.1. 10.3.2.2.2. 10.3.2.2.3. 10.3.2.2.4. 10.3.2.3. 10.3.2.4. 10.4. 10.4.1. 10.4.2. 10.4.3. 10.4.3.1. 10.4.3.2. 10.4.4. 10.4.4.1. 10.4.4.2. 10.4.4.2.1. 10.4.4.2.2. 10.4.4.2.3. 10.4.4.3. Joint liability in the light of the VAT Directive Joint liability of VAT group members in selected 195 Member States Germany Austria Other Member States Place of supply General remarks The need for proxies in VAT legislation Place of supply of goods Place of supply of services Deemed intra-Union acquisition and intra-Union supply of goods and services Place of supply and fixed establishments General remarks The notion of fixed establishment Introductory remarks Fixed establishments in the light of the Implementing Regulation Fixed establishments in the light of the ECJ’s case law Consistency of the ECJ’s case law and the Implementing Regulation? Implications for cross-border VAT groups Force of attraction of fixed establishments Right to deduct input taxes General remarks Domestic VAT groups and the deduction of input taxes Cross-border VAT grouping and the deduction of input taxes Deduction or VAT refund? Issues connected to the input tax deduction and cross-border VAT groups Full, partial or no deduction of input taxes General remarks Full or no deduction? A question of the link ! Direct and immediate link Direct and immediate link to the VAT group’s general overhead? Conclusions Partial deduction 198 198 199 200 201 201 201 202 203 204 205
205 207 207 207 209 213 216 216 219 219 220 222 222 224 227 227 227 227 ԴԴԳ ԴՂ Հ/j 11 233
Table of Contents 10.4.4.3.1. 10.4.4.3.2. 10.4.4.3.2.1. 10.4.4.3.2.2. General remarks Partial deduction of cross-border trading entities ECJ’s case law Issues connected to the cross-border partial deduction of input taxes 10.4.4.3.3. The calculation of the pro rata rate of cross-border VAT trading entities 10.4.4.3.4. The question of calculating the pro rata rate on a worldwide or EU basis 10.4.4.3.4.1. General remarks 10.4.4.3.4.2. ECJ 12 September 2013, Case C-388/11, Crédit Lyonnais 10.4.4.3.4.2.1 . The Advocate General’s Opinion 10.4.4.3.4.2.2. The ECJ’s decision Consequences for the pro rata rate calculation and 10.4.4.3.5. cross-border VAT grouping 233 236 236 239 240 243 243 244 244 247 248 Part Four Interaction between VAT Grouping and the Exemption of Cost-Sharing Arrangements Chapter 11: 11.1. 11.2. 11.2.1. 11.2.2. 11.3. 11.4. 11.5. 11.6. 11.6.1. 11.6.2. 11.7. VAT Grouping vs. the Exemption of Cost-Sharing Arrangements Art. 132(l)(f) VAT Directive: Cost-sharing arrangements Personal scope Independent group of persons Members Direct necessity of services supplied Cost reimbursement Distortion of competition Interaction and coherence with VAT grouping Similarities and differences Interaction of VAT groups and cost-sharing arrangements Conclusion XIII 253 253 254 254 254 255 255 256 257 257 260 262
Table of Contents Part Five Conclusions Chapter 12: 12.1. 12.2. 12.3. 12.4. 12.5. 12.6. 12.7. 12.7.1. 12.7.2. 12.7.3. 12.8. Conclusions 265 General remarks Personal scope Territorial scope Substantive scope Formal scope Consequences of VAT grouping Rights and obligations Liability Place of supply Right to deduct input taxes Interaction of VAT grouping and the exemption for cost-sharing arrangements References 265 265 265 266 267 267 268 268 269 269 271 273 XIV |
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| series | IBFD doctoral series |
| series2 | IBFD doctoral series |
| spelling | Pfeiffer, Sebastian aut VAT grouping from a European perspective Sebastian Pfeiffer Value added tax grouping from a European perspective Amsterdam IBFD [2015] © 2015 XIV, 336 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier IBFD doctoral series 34 Dissertation Vienna University of Economics and Business 2013 Europäische Union (DE-588)5098525-5 gnd rswk-swf Recht Value-added tax Law and legislation European Union countries Value-added tax Umsatzsteuerrecht Steuerpolitik Gruppenbesteuerung Mitgliedsstaaten Umsatzsteuerrecht (DE-588)4114557-4 gnd rswk-swf Gruppenbesteuerung (DE-588)4829219-9 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Europa Europäische Union. Mitgliedsstaaten Europe Europäische Union (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Umsatzsteuerrecht (DE-588)4114557-4 s Steuerpolitik (DE-588)4057447-7 s Gruppenbesteuerung (DE-588)4829219-9 s DE-604 IBFD doctoral series 34 (DE-604)BV014240006 34 LoC Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028785323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028785323&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pfeiffer, Sebastian VAT grouping from a European perspective IBFD doctoral series Europäische Union (DE-588)5098525-5 gnd Recht Value-added tax Law and legislation European Union countries Value-added tax Umsatzsteuerrecht Steuerpolitik Gruppenbesteuerung Mitgliedsstaaten Umsatzsteuerrecht (DE-588)4114557-4 gnd Gruppenbesteuerung (DE-588)4829219-9 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4114557-4 (DE-588)4829219-9 (DE-588)4057447-7 (DE-588)4113937-9 |
| title | VAT grouping from a European perspective |
| title_alt | Value added tax grouping from a European perspective |
| title_auth | VAT grouping from a European perspective |
| title_exact_search | VAT grouping from a European perspective |
| title_full | VAT grouping from a European perspective Sebastian Pfeiffer |
| title_fullStr | VAT grouping from a European perspective Sebastian Pfeiffer |
| title_full_unstemmed | VAT grouping from a European perspective Sebastian Pfeiffer |
| title_short | VAT grouping from a European perspective |
| title_sort | vat grouping from a european perspective |
| topic | Europäische Union (DE-588)5098525-5 gnd Recht Value-added tax Law and legislation European Union countries Value-added tax Umsatzsteuerrecht Steuerpolitik Gruppenbesteuerung Mitgliedsstaaten Umsatzsteuerrecht (DE-588)4114557-4 gnd Gruppenbesteuerung (DE-588)4829219-9 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Europäische Union Recht Value-added tax Law and legislation European Union countries Value-added tax Umsatzsteuerrecht Steuerpolitik Gruppenbesteuerung Mitgliedsstaaten Europa Europäische Union. Mitgliedsstaaten Europe Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028785323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028785323&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV014240006 |
| work_keys_str_mv | AT pfeiffersebastian vatgroupingfromaeuropeanperspective AT pfeiffersebastian valueaddedtaxgroupingfromaeuropeanperspective |