Articolo a cura di Bruno Fondacaro e Francesca Maggioni tratto da Diritto Bancar…
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.
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