Podatkowa grupa kapitałowa na gruncie przepisów ustawy o podatku obrotowym w Niemczech
VAT grouping in the provisions of the turnover tax law in Germany

Summary/Abstract: The article contains a review of VAT grouping conditions in Germany. The author describes advantages of fiscal consolidation for VAT purposes from the enterprises’ point of view and evaluates the importance of capital groups in German economy. This evaluation is based on the analysis of their number, turnover, intra-community transactions and tax to be paid or refunded.

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