We consider that there would be considerable merit in developing the idea of EU wide VAT groupings. The effect of a national establishment only approach is effectively to discourage the provision of cross-border services within a commercial grouping within the EU, which we consider to be unfortunate and inconsistent with the idea of an EU wide single market.
We invite you to read the statement for further analysis and remain available for any queries you may have.
Source: taxadviserseurope.org
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