VAT Groups in European VAT: the Actual and Preferred Treatment
(2013) HARN60 20131Department of Business Law
- Abstract
- This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3801097
- author
- Lipinska, Weronika LU
- supervisor
-
- Oskar Henkow LU
- organization
- course
- HARN60 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- VAT, VAT groups, groups, preferred treatment
- language
- English
- id
- 3801097
- date added to LUP
- 2014-01-27 10:17:17
- date last changed
- 2014-01-27 10:17:17
@misc{3801097, abstract = {{This thesis investigates the current treatment of VAT groups under art.11 of the Recast Directive and enumerates problems relating to the wording and application of the provision in the Member States. Later it offers a preffered treatment based on the interepretation of art. 11 and general principles of VAT law.}}, author = {{Lipinska, Weronika}}, language = {{eng}}, note = {{Student Paper}}, title = {{VAT Groups in European VAT: the Actual and Preferred Treatment}}, year = {{2013}}, }