What is VAT Grouping? VAT Groups, Organschaft and Article 11 Explained
VAT grouping explained from the legal texts: Article 11 of the EU VAT Directive, the financial, economic and organisational links test, the effects of a VAT group (one taxable person, intra-group supplies outside the scope of VAT, purchases made to the group), the CJEU case law, Germany's Organschaft and the draft § 2c UStG, Portugal's 2026 regime, and national rules in 16 jurisdictions.