The Danish VAT Grouping Scheme and its compatibility with the EU VAT Directive
| Pages | 96-115 |
| Date | 01 January 2020 |
| Published date | 01 January 2020 |
| Author | Karina Kim Egholm Elgaard |
| Subject Matter | Derecho Fiscal |
Comparative studies – peer-reviewed
https://doi.org/10.6092/issn.2036-3583/11733
Studi Tributari Europei. Vol.10 (2020)
ISSN 2036-3583
Abstract
Keywords
1. Introduction
Skattestyrelsen
OJ L 347,
11.12.2006
Copyright © 2020 Studi Tributari Europei
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
https://creativecommons.org/licenses/by-nc/4.0/
I – 97
The Danish VATGrouping Scheme and its compatibility with the EU VATDirective STE. Vol.10 (2020)
Skatterådet
2. The Danish VAT grouping scheme
2.1. Brief history of Danish VAT grouping
travaux
préparatoires
EU-Domstolenpresser fællesskabet til samarbejde eller kaos!
A comparative analysis of VAT grouping schemes from a Nordic
perspective – aspects of tax avoidance and scal competition
Fællesregistrering formoms – uklar praksis
OJ L 145, 13.6.1977
Nogle
momsmæssige betragtninger – i lyset af L 124 om revision af momsloven
Ny momslov NY MOMSLOV
Revision af momslovenfra 1967 – EU-harmonisering med nye områder og begreber Moms
og lønsumsafgift i koncerner – Med kravet om 100% koncernejerskabgår Danmark længere end EU
Rapport om momsloven og 6. momsdirektiv Fællesregistrering
for moms – uklar praksis
A comparative analysisof VAT grouping schemes from a Nordic perspective – aspects of tax avoidance
and scal competition NY MOMSLOV
Ny momslov Moms og lønsumsafgift i koncerner
– Med kravet om 100% koncernejerskab gårDanmark længere end EU
https://doi.org/10.6092/issn.2036-3583/11733 I – 98
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