El régimen especial de grupos de IVA y las operaciones intra-UE; una propuesta de futuro

Abstract

VAT grouping special scheme has important advantages for enterprises groups, minimizing distortions arising from VAT. This special scheme, nevertheless, does not apply for groups established in different Member States because Directive 2006/112/CE does not allow it. A possibility for such a measure would be the taxation of intra-group transactions, assessing their tax amount in the cost of goods and services used in them and for which VAT has been paid.