Cost sharing exemptions

Amand, C.: DNB Banka and Aviva: Has the ECJ Followed Its Own Interpretation Methods and Respected the Objectives Pursued by the EU Legislature? IBFD, International VAT Monitor, November 2017

Amand, C.: VAT Grouping, FCE Bank and Force of Attraction—The Internal Market is Leaking, IBFD, International VAT Monitor, July/August 2007

Doesum, A.V., Kesteren, H.V., Norder, G.V.: Fundamentals of EU VAT Law, 1st edn. Kluwer Law International B.V., Dordrecht (2016)

European Commission: Value Added Tax Committee Working Paper No. 883 (2015). taxud.c.1(2015)4500631 – EN, 20.09.2015

Vyncke, K.: Cost Sharing Associations as an Alternative to VAT Grouping in Belgium, IBFD, International VAT Monitor, September/October 2006