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Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /European legislation / V1.225 EU regulations relevant to VAT

V1.225 EU regulations relevant to VAT

Part V1 General principles and rates of tax

Regulations made which are relevant to VAT include those relating to the valuation of goods for customs purposes¹, regulations

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V4.421 Smoking cessation products

V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V3.518 Changes in consideration

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

V21.128 Combined heat and power schemes

V4.186 Exemption—investment gold

V3.388AA Simplification—installed and assembled goods

V21.151 Credits and repayments

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V3.158 Value—price discounts and rebates

V16.1026 Cross border VAT refunds – Republic of Serbia

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.318 Special procedure—inward processing

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC