TAXABLE PERSONS IN VAT MATTERS: THE VAT GROUP BETWEEN CONSOLIDATION AND AUTONOMY
TAXABLE PERSONS IN VAT MATTERS: THE VAT GROUP BETWEEN CONSOLIDATION AND AUTONOMY

Author(s): Ioana Maria Costea, Despina-Martha Ilucă
Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: VAT group; taxable person; VAT Directive; financial, economic and organizational link;
Summary/Abstract: The VAT Directive provides a flexible regulatory framework for the treatment as single taxable persons of any persons who, while legally independent, are closely bound to one another by financial, economic and organizational links. Therefore, formal or informal groups can become single taxable persons, as long as the criterion of a close bond between composing entities is proven. The present study aims at analyzing the concept of “VAT group” by putting under the magnifying glass the financial, economic or organizational link and the flexibility of this binder. The issue becomes relevant especially when it comes to operations taking place within the group, reason for which our study also analyzes the VAT regime applicable to these operations.

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