Academic Scientific JournalsSome Remarks on the Possibility of VAT Group’s Introduction Into the Bulgarian Tax Legislation
Keywords:
VAT, Bulgaria, Member States, Directive 2006/112, VAT group, taxable personAbstract
The provision of Art. 11 of the Council Directive 2006/112 of 28 November 2006 on the common system of value added tax (VAT Directive) introduces the VAT group’s concept. It should be noted that it grants a right and not an obligation on a Member State (MS) to transpose this text into its domestic law on appropriate way. So far, Bulgaria has not such provision in its national legislation.
The current study is dived into three main parts. The first examines some relevant case law of the Court of Justice of the European Union (CJEU) in this matter that will be followed by author’s comment. The second emphasizes certain VAT group’s specifics through the prism of the domestic legislation of some MSs. The third refers to its possible future transposition into the Bulgarian tax law. Taking into account both the European and the national practice on this issue, the author will try to design an exemplary VAT group’s provision from Bulgarian perspective.
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References
Amand, C., Cross-Border Entities and EU VAT: A Contradictory Concept?, International VAT Monitor, vol. 21, no. 1, 2010.
Eskildsen, B. C., VAT Grouping versus Freedom of Establishment, EC Tax Review, no. 3, 2011.
Llopis, E., Skandia America and VAT Grouping in Spain, Intertax, Vol. 49 (1), 2021.
Papis-Almansa M.: What Has the Trinity Doctrine Got to Do with VAT: Some Reflections on the CJEU Judgement in C-77/19 Kaplan International Colleges UK (Part I). Available at: http://kluwertaxblog.com/2021/03/10/what-has-the-trinity-doctrine-got-to-do-with-vat-some-reflections-on-the-cjeu-judgment-in-c-77-19-kaplan-international-colleges-uk-part-i/, accessed: 12th April 2021.
Pfeiffer, S., VAT Grouping from a European Perspective, IBFD: Amsterdam, 2015.
Swinkels, J., The Phenomenon of VAT Groups under EU Law and Their VAT-Saving Aspects, International VAT Monitor, vol. 21, no. 1, 2010.
Vyncke, K., VAT Grouping in the European Union: Purposes, Possibilites and Limitations, International VAT Monitor, vol. 18, np. 4, 2007.
Vyncke, K., EU VAT Grouping from a Comparative Tax Law Perspective, EC Tax Review, no. 6, 2009.
Zuidgeest, R., Cross-Border VAT Grouping, International VAT Monitor, vol. 18, no. 2, 2010.
Legal Acts
Council Directive 2006/112 of 28th November 2006 on the common system of value added tax, OJ L 347 as amended.
Закон за данък върху добавената стойност [Zakon za dan"k v"rhu dobavenata stojnost, Value Added Tax Act], State Gazette no. 63/4.08.2006, as amended.
Court Rulings
European Court of Justice, С-162/07 Ampliscientifica.
European Court of Justice, С-85/11 Commission v Ireland.
European Court of Justice, C-86/11 Commission v United Kingdom.
European Court of Justice, С-7/13 Skandia.
European Court of Justice, С-340/15 Nigl.
European Court of Justice, C-77/19 Kaplan International Colleges UK Ltd.
European Court of Justice, C-812/19 Danske Bank.
Other Official Documents
European Commission, Working Paper No 845. Available at: https://circabc.europa.eu/sd/a/e75d22a9-ff84-485a-acc7-d52ada466575/845%20-%20Case%20C-7-13%20-%20Skandia%20America.pdf, accessed: 12th April 2021.
European Commission, Working Paper No 879, 2015. Available at: https://circabc.europa.eu/sd/a/b70c5f81-8ce1-4a87-9702-6691f83421d2/879%20-%20Skandia%20America%20case%20-%20Follow-up%20VEG%20-%20Questions-EN.pdf, accessed: 12th April 2021.
Internet Resources
Danske Bank A/S (C-812/19) – Skandia principles reinforced, but questions raised over ‘whole legal entity’ VAT grouping rules in the EU Available at: https://taxscape.deloitte.com/article/danske-bank-(c-812-19)---cjeu-judgment.aspx, accessed: 12th April 2021.
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