According to the Directive, the reverse charge for supplies of immovable property may apply only where it relates to immovable…
The services provided (subcontracted) for a carrier who provides transport services related to export of goods are not eligible for…
A supplier can be expected to gather adequate evidence of his intra-Community supplies. What that evidence should be depends on…
A Member State may vary the length of the limitation period for the right to the refund of VAT overpayment…
The event that triggers the obligation to pay customs duties took place in a free zone (incompliance with customs obligations)…
Goods which are damaged or cease to exist in the course of a transit procedure and therefore cannot be put…
In principle, a taxable person may not be refused the right to apply the margin VAT to his sales when…
The services of reloading of vessels on the high seas are also exempt if they are performed by a subcontractor…
A national provision which exempts the services of an independent group of persons supplied to its members on the sole…
The provision of services by a restaurant run by students as part of the teaching process is exempt from VAT…