“(Reference for a preliminary ruling - Common system of value added tax (VAT) - Sixth Directive 77/388/EEC - Article 2(1) - Article 4(4), second subparagraph - Taxable persons - Option for Member Stat…”
You're reading the free summary of Finanzamt T II (VAT - Option for Member States to treat as a single taxable person, known as a 'VAT group', persons who, while legally independent, are closely bound to one another by financial, economic and organisational links - Judgment). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.
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