VAT Directive — Article 11

The article's text

Article 11
After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

company

Who	Country	What they wrote
Onyx CenterSource	US	en agreement to be sent to the tax authority within 14 days of the signature between the parties.5 5 Cyprus. Regulation 314/2001, Article 11(3b)(f) 6 Træleborgodden 6 Tonsberg, Norway Tel: +47.33.34.96.00 www.onyxcentersource.com As it pertains to the procedu ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

Ask about this article →