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13th Directive Abuse and avoidance Accession to the EU Accommodation acting on behalf Advance payments Applicability of the VAT Directive Avoidance and abuse Bad debts Barter Branch Business preparatory activities Catering services Chain transactions Characteristics of VAT Closing of business Composite supplies Corrections of input VAT Corrections of output VAT Cultural services Culture Customs duty Damages Deduction of tax not due Derogation decision Direct effect Directive 2008/9/EC refund Donation and payment by 3rd person ECJ Economic activity Economic reality educational services Education services Estimation and assessment Evidence Exemption Exemptions Exemptions regarding vessels Export Fictitious (empty) invoices Finance lease Financial services First occupation Flat-rate farmers Formal obligation Formal obligations Fraud and evasion Good faith and due diligence Holding companies Hypothetical question Import Independent group of persons Insurance services Interest Intra-Community acquisition Intra-Community supply Invoice Land and building Lease Legitimate expectations Limitation period Margin scheme Medical services Money transfers NGOs Out of scope of VAT activities Place of supply Postal services Principle of effectiveness Principle of equivalence Principle of legal certainty Principle of neutrality Principle of neutrality (equal treatment) Principle of proportionality Procedure 42 Pro rata deduction and adjustment Public authorities Rebates Refund Relations between VAT and excise duty Remuneration (consideration) Reverse charge Right to deduct Sale of rights and liabilities Sale of shares Sanctions and penalties School or university education Second-hand goods Services in respect of admission Small enterprises exemption Special measures Sport Standstill principle Supplies free of charge Supply closely related Supply of goods Supply of services Tax base Taxpayer Tax point Tax procedure Tourism Transfer of business (going concern) Transport services VAT VAT rates VAT refund for travellers VAT registration Voucher Works of arts