Peter Mason takes issue with the EC view that the 'legal personality' principle, that supplies cannot be made within the same legal entity, is trumped by the creation of a separate VAT personality in the form of a VAT group
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Peter Mason takes issue with the EC view that the 'legal personality' principle, that supplies cannot be made within the same legal entity, is trumped by the creation of a separate VAT personality in the form of a VAT group
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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