The concept of first settlement cannot mean the performance of a taxable activity. And the threshold of 30% of value for the improvement of buildings should have a specific meaning determined by the VAT Directive…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...

It is not possible for VAT to be applied to the sports services of public non-profit-making bodies when a Member State exempts other non-profit-making bodies…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a member? Log in here...

A supplier can be expected to gather adequate evidence of his intra-Community supplies. What that evidence should be depends on all the circumstances of the case. Including the likelihood of fraud by the purchaser, or the behaviour of the tax authorities…. This content is for Full Membership members only. Want to read background, core of...