Les 14 et 15 avril 2026, l'Assemblée nationale et le Sénat ont adopté le projet de loi de simplification de la vie économique, dont l'article 8 prévoit une augmentation significative des seuils de contrôle…
Article 11 of the EU Directive no. 2006/112 (the VAT Directive) authorizes the EU Member States to consider as a single VAT
entity the VAT taxable persons established in their territory who are legally independent but closely linked to each other by
financial, economic and organizational relationship (so-called “VAT Group”).
This Q&A provides an overview of VAT policy requirements and modalities for introducing the VAT Group regime in France,
Germany and Italy, and also covers their consequences in terms of advantages and implications.
Please find our brochure in the download area below.
