Developments and controversies in the VAT groups

Abstract

In this note, after a succinct description of the characteristics of the «special regime of the group of entities», the author compares the doctrine of the DGT, which demands the condition of businessman or professional both from the dominant company and from salesman, with a recent judgment of the Court of Justice of the European Union that considers the mentioned regime to be applicable though the dominant one or the dependents should not be businessmen or professionals.