The European Commission on 2 July 2009 adopted a Communication setting out its position on VAT grouping schemes and including guidelines which aim at ensuring a correct, coherent and uniform application of the VAT grouping option.
The EU VAT legislation gives Member States the option, for the purpose of administrative simplification, to regard as one single taxable person those who, while legally independent, are closely bound to one another by financial, economic and organisational links. For further information see the press release and the Communication.
Related files:
EC Communication on the VAT group option provided for in Article 11 of Council Directive 2006/112/EC on the common system of value added tax
EC Press Release: The European Commission calls for a harmonised application of the VAT grouping rules
