V1.214A Procedure For Leaving The EU

Part V1 General principles and rates of tax

Any member state may decide to withdraw from the Union in accordance with its own constitutional requirements¹. It must notify the European Council of its intention to withdraw, following which the terms

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V3.402 What is input tax?

V1.230G VAT and the principles of legal certainty and legitimate expectation

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

V3.156 Value—apportionment of consideration

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V16.1026 Cross border VAT refunds – Republic of Serbia

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V5.162A VAT refunds for museums and galleries

V2.226 Business transferred as a going concern (TOGC)

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V16.886 VAT—the VAT treatment of share registration services

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V1.214A Procedure for leaving the EU

Part V1 General principles and rates of tax

V3.402 What is input tax?

V1.230G VAT and the principles of legal certainty and legitimate expectation

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

V3.156 Value—apportionment of consideration

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V16.1026 Cross border VAT refunds – Republic of Serbia

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V5.162A VAT refunds for museums and galleries

V2.226 Business transferred as a going concern (TOGC)

VAT 1614H Application for permission to opt

V5.241 Power of arrest

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V16.886 VAT—the VAT treatment of share registration services

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V1.214A Procedure for leaving the EU

Part V1 General principles and rates of tax

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT