��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 / V1.230A Supremacy of EU law—the position before 1 January 2021

V1.230A Supremacy of EU law—the position before 1 January 2021

Part V1 General principles and rates of tax

The supremacy or primacy of EU law over national law is less relevant since 1 January 2021. Nevertheless, much

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

V18.134 Registration of Lloyd's syndicates

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

V16.905 Clarification of place of supply policy

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

V3.462A Partial exemption—special method override

V2.137 Liability to VAT registration when business transferred as a going concern

V23.102 Drinks that are liable to SDIL

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V16.904 Business travel agents

V4.186 Exemption—investment gold

V3.156 Value—apportionment of consideration

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

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

VAT 56 Application to change the representative member of a VAT group

VAT 769 Notification of Insolvency

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

V3.533 Margin scheme—the auctioneers' scheme

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

V2.131 Transfer of VAT registration following a TOGC