V3.197 Place Of Supply Of Services—Special Rule—Supply Of A Right To Services

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Commentary

Part V3 Supplies, acquisitions and imports

The place of supply of a right to services shall be the same as the place in which the supply of the services to

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V3.140A Tax point—land

V5.141A VAT payment—goods subject to a fiscal warehouse regime

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

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V17.140 Free zones/freeports

V16.1001 VAT—hairdressers' chair rental

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

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

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

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.106 Multiple supplies

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

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

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

VAT 1614H Application for permission to opt

V5.132C VAT assessment—'best judgement'

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

V2.110 Partnerships and deemed partnerships

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V3.197 Place of supply of services—special rule—supply of a right to services

Part V3 Supplies, acquisitions and imports

V3.140A Tax point—land

V5.141A VAT payment—goods subject to a fiscal warehouse regime

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

V3.462A Partial exemption—special method override

V4.406 Fuel and power

V17.140 Free zones/freeports

V16.1001 VAT—hairdressers' chair rental

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

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

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

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

V3.106 Multiple supplies

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

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

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

VAT 1614H Application for permission to opt

V5.132C VAT assessment—'best judgement'

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

V2.110 Partnerships and deemed partnerships

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V3.197 Place of supply of services—special rule—supply of a right to services

Part V3 Supplies, acquisitions and imports

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