Amand, C., Cross-Border Entities and EU VAT: A Contradictory Concept?, International VAT Monitor, vol. 21, no. 1, 2010
Eskildsen, B. C., VAT Grouping versus Freedom of Establishment, EC Tax Review, no. 3, 2011
Llopis, E., Skandia America and VAT Grouping in Spain, Intertax, Vol. 49 (1), 2021.
Papis-Almansa M.: What Has the Trinity Doctrine Got to Do with VAT: Some Reflections on the CJEU Judgement in C-77/19 Kaplan International Colleges UK (Part I). Available at: http://kluwertaxblog.com/2021/03/10/what-has-the-trinity-doctrine-got-to-do-with-vat-some-reflections-on-the-cjeu-judgment-in-c-77-19-kaplan-international-colleges-uk-part-i/, accessed: 12th April 2021
Pfeiffer, S., VAT Grouping from a European Perspective, IBFD: Amsterdam, 2015
Swinkels, J., The Phenomenon of VAT Groups under EU Law and Their VAT-Saving Aspects, International VAT Monitor, vol. 21, no. 1, 2010
Vyncke, K., VAT Grouping in the European Union: Purposes, Possibilites and Limitations, International VAT Monitor, vol. 18, np. 4, 2007
Vyncke, K., EU VAT Grouping from a Comparative Tax Law Perspective, EC Tax Review, no. 6, 2009
Zuidgeest, R., Cross-Border VAT Grouping, International VAT Monitor, vol. 18, no. 2, 2010
Legal Acts
Council Directive 2006/112 of 28th November 2006 on the common system of value added tax, OJ L 347 as amended
Закон за данък върху добавената стойност [Zakon za dan"k v"rhu dobavenata stojnost, Value Added Tax Act], State Gazette no. 63/4.08.2006, as amended
Court Rulings
European Court of Justice, С-162/07 Ampliscientifica
European Court of Justice, С-85/11 Commission v Ireland
European Court of Justice, C-86/11 Commission v United Kingdom
European Court of Justice, С-7/13 Skandia
European Court of Justice, С-340/15 Nigl
European Court of Justice, C-77/19 Kaplan International Colleges UK Ltd
European Court of Justice, C-812/19 Danske Bank
Other Official Documents
European Commission, Working Paper No 845. Available at: https://circabc.europa.eu/sd/a/e75d22a9-ff84-485a-acc7-d52ada466575/845%20-%20Case%20C-7-13%20-%20Skandia%20America.pdf, accessed: 12th April 2021.
European Commission, Working Paper No 879, 2015. Available at: https://circabc.europa.eu/sd/a/b70c5f81-8ce1-4a87-9702-6691f83421d2/879%20-%20Skandia%20America%20case%20-%20Follow-up%20VEG%20-%20Questions-EN.pdf, accessed: 12th April 2021
Internet Resources
Danske Bank A/S (C-812/19) – Skandia principles reinforced, but questions raised over ‘whole legal entity’ VAT grouping rules in the EU Available at: https://taxscape.deloitte.com/article/danske-bank-(c-812-19)---cjeu-judgment.aspx, accessed: 12th April 2021