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Abstract:
On 2 July 2009, the European Commission adopted a communication calling for a harmonized application of the value-added tax (VAT) grouping rules within the EU. Depending on the reactions of the Council and the European Parliament, the Commission will most probably take further action. In anticipation of the discussions at EU level, this article systematically outlines the (im)possible features of group registration from a comparative tax law perspective, especially taking into account the VAT Directive and the VAT neutrality principle, as well as the sixteen national VAT grouping arrangements in force. At the same time, it provides the Member States with VAT grouping guidelines, allowing them to design, evaluate, and adapt their national arrangement in line with the current Community legal framework.
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