��Ƶ

Home / De-Voil /Part V1 General principles and rates of tax /Division V1.2 History, legislation and administration /Principles of EU law as applied to VAT / V1.230 Introduction to the principles of EU law in relation to VAT

V1.230 Introduction to the principles of EU law in relation to VAT

Part V1 General principles and rates of tax

V1.230 Introduction to the principles of EU law in relation to VAT

This section describes

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

V4.232BB Relevant residential purposes (RRP)

V3.555 Retailers' requirement to issue VAT invoices

V16.905 Clarification of place of supply policy

V4.156 Exemption—trade union, professional and public interest bodies

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

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

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

V21.122 The main supplies

V3.105A Examples of composite or single supplies

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.524 Construction industry authenticated receipt

V5.187 VAT debts—insolvency, bankruptcy and winding up

VAT 1614H Application for permission to opt

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V5.132C VAT assessment—'best judgement'

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

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

VAT 1614A Notification of an option to tax – Option to tax land and property