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MIT Position Paper - Interpreting Regulation 7 of the VAT Grouping Regulations The Malta Institute of Taxation has published a Position Paper on Regulation 7 of the VAT Grouping Regulations. This paper is available in the Members' Area of the MIT Website. |
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Interpreting Regulation 7Further to the VAT Committee Consultation on Malta’s draft VAT Grouping legislation in 2018, the draft legislation was revised to include a provision in Regulation 7 which we understand addresses the decision of the CJEU in the Skandia case (C-7/13). In summary, this provision dis-applies the ‘disregarded supply’ rule to supplies involving a non-Malta establishment forming part of a Malta VAT Group which... |
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Webinar: VAT GroupingThe MIT is hosting a webinar on VAT Grouping on Monday 15 June 2020 at 3pm. The webinar will address some of the key considerations of VAT grouping, including the application of Regulation 7. |
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