Corporate bodies established or having a fixed establishment in Ireland and which are closely bound by financial, economic and organisational links may register for VAT as a VAT group and be treated, for VAT purposes, as a single taxable person.
There is no requirement for all members of a corporate group to join the VAT group, so the constituent members of the corporate group and the VAT group may be different. However, the current Revenue Guidelines refer to the case of Ministero dell'Economia e delle Finanze Agenzia delle Entrate
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