European UnionFrance VAT Committee – Working Paper 1002 – Consultation from France on VAT Grouping 10 February 2021
Netherlands According to AG, it is possible to impose a default penalty on the VAT group 28 January 2021
France Finance law 2021 has been published: Composite supplies, 0% VAT rate on vaccines, postponement E-Commerce Directive, VAT grouping, E-Invoicing 01 January 2021
Poland Implementation of VAT grouping in Poland covered in WP 997 of the VAT Committee 25 December 2020
France French Parliament approved new rules for complex transactions, delay of distance sales rules, and 2023 VAT group regime 24 December 2020
France Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing 23 December 2020
European UnionSweden Flashback on ECJ cases C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction 18 November 2020
Poland VAT grouping in Poland (most likely) as early as 2021? – Draft law available in the VAT Committee document? 18 November 2020
France Budget law 2021: Section on VAT grouping, which would be applicable as of Jan 1, 2023 12 November 2020
France Headquarters / branch relations – Interactions with the VAT group concept. Council of State applies the “Skandia” jurisprudence 06 November 2020
Netherlands VAT group: economic link exists even though a substantial part of the transactions takes place with third parties 15 October 2020