No. 1/2020, January 2020

Índice

• Finalità e caratteri del regime del gruppo IVA come previsto dalla direttiva di rifusione (direttiva 2006/112/CE)
• El régimen especial de los grupos de entidades en el IVA: análisis de la experiencia española a la luz de su evolución normativa
• Italy’s new VAT Group regime in front of the EU VAT grouping scheme
• Fundamentals of VAT grouping in the Netherlands
• The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive
• The national implementation of VAT Grouping in Sweden
• VAT grouping – the Belgian experience
• VAT grouping – EU law and Austrian implementation
• DAC 6, efficacia dell’accertamento tributario e trasparenza: fino a che punto sono legittimi i doveri di disclosure?
• Tax Avoidance in Family Related Transactions and China’s Anti Avoidance Measures for Purpose of Individual Income Tax