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VAT Groups in European VAT: the Actual and Preferred Treatment

Lipinska, Weronika LU (2013) HARN60 20131
Department 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.
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author
Lipinska, Weronika LU
supervisor
organization
course
HARN60 20131
year
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},
  keyword      = {VAT,VAT groups,groups,preferred treatment},
  language     = {eng},
  note         = {Student Paper},
  title        = {VAT Groups in European VAT: the Actual and Preferred Treatment},
  year         = {2013},
}