Law of Value-Added Tax, Finance Act 2018 (Volume 2)
- How to Use this Book
- Table of Cases
- Table of Regulations and Orders
- Table of European Legislation
- List of Abbreviations
- European Legislation
- Council Directive 2006/112/EC
- TITLE V PLACE OF TAXABLE TRANSACTIONS
- Chapter 2 Place of an intra-Community acquisition of goods
- Chapter 3 Place of supply of services
- Section 1 Definitions
- Section 2 General rules
- Section 3 Particular provisions
- Subsection 1 Supply of services by intermediaries
- Subsection 2 Supply of services connected with immovable property
- Subsection 3 Supply of transport
- Subsection 4 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
- Subsection 5 Supply of restaurant and catering services
- Subsection 6 Hiring of means of transport
- Subsection 7 Supply of restaurant and catering service for consumption on board ships, aircraft or trains
- Subsection 8 Supply of electronic services to non-taxable persons
- Subsection 9 Supply of services to non-taxable persons outside the Community
- Subsection 10 Prevention of double taxation or non-taxation
- Chapter 4 Place of importation of goods
- TITLE IX EXEMPTIONS
- Chapter 4 Exemptions for intra-Community transactions
- Section 1 Exemptions related to the supply of goods
- Section 2 Exemptions for intra-Community acquisitions of goods
- Section 3 Exemptions for certain transport services
- Chapter 5 Exemptions on importation
- Chapter 6 Exemptions on exportation
- Chapter 7 Exemptions related to international transport
- Chapter 8 Exemptions relating to certain transactions treated as exports
- Chapter 9 Exemptions for the supply of services by intermediaries
- Chapter 10 Exemptions for transactions relating to international trade
- TITLE XI OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
- Chapter 1 Obligation to pay
- Chapter 2 Identification
- Chapter 3 Invoicing
- Section 1 Definition
- Section 2 Concept of invoice
- Section 3 Issue of invoices
- Section 4 Content of invoices
- Section 5 Paper invoices and electronic invoices
- Section 6 Simplification measures
- Chapter 4 Accounting
- Section 1 Definition
- Section 2 General obligations
- Section 3 Specific obligations relating to the storage of all invoices
- Section 4 Right of access to invoices stored by electronic means in another Member State
- Chapter 5 Returns
- Chapter 6 Recapitulative statements
- Chapter 7 Miscellaneous provisions
- Chapter 8 Obligations relating to certain importations and exportations
- TITLE XII SPECIAL SCHEMES
- Chapter 1 Special scheme for small enterprises
- Section 1 Simplified procedures for charging and collection
- Section 2 Exemptions or graduated relief
- Section 3 Reporting and review
- Chapter 2 Common flat-rate scheme for farmers
- Chapter 3 Special scheme for travel agents
- Chapter 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques
- Section 1 Definitions
- Section 2 Special arrangements for taxable dealers
- Subsection 1 Margin scheme
- Subsection 2 Transitional arrangements for second-hand means of transport
- Section 3 Special arrangements for sales by public auction
- Section 4 Measures to prevent distortion of competition and tax evasion
- Chapter 5 Special scheme for investment gold
- Section 1 General provisions
- Section 2 Exemption from VAT
- Section 3 Taxation option
- Section 4 Transactions on a regulated gold bullion market
- Section 5 Special rights and obligations for traders in investment gold
- Chapter 6 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
- Section 1 General provisions
- Section 2 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community
- Section 3 Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
- TITLE XIII DEROGATIONS
- Chapter 1 Derogations applying until the adoption of definitive arrangements
- Section 1 Derogations for States which were members of the Community on 1 January 1978
- Section 2 Derogations for States which acceded to the Community after 1 January 1978
- Section 3 Provisions common to Sections 1 and 2
- Chapter 2 Derogations subject to authorisation
- ANNEX I LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
- ANNEX II INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN ARTICLE 58 AND POINT (K) OF THE FIRST PARAGRAPH OF ARTICLE 59
- ANNEX III LISTS OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
- ANNEX V CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
- ANNEX VI LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
- ANNEX VII LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
- ANNEX VIII INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
- Sixth Council Directive
- Article 1 Introductory Provisions
- Article 2 Scope
- Article 3 Territorial Application
- Article 4 Taxable Persons
- Article 5 Supply of Goods
- Article 6 Supply of Services
- Article 7 Imports
- Article 8 Place of Taxable Transactions - Supply of Goods
- Article 9 Place of Taxable Transactions - Supply of Services
- Article 10 Chargeable Event and Chargeability of Tax
- Article 11 Taxable Amount
- Article 12 Rates
- Article 13 Exemptions within the Territory of the Country
- Article 14 Exemptions on Importation
- Article 15 Exemptions of Exports Like Transactions and International Transport
- Article 16 Special Exemption Linked to International Goods Traffic
- Article 17 Origin and Scope of the Right to Deduct
- Article 18 Rules Governing the Exercise of the Right to Deduct
- Article 19 Calculation of the Deductible Proportion
- Article 20 Adjustments of Deductions
- Article 21 Persons Liable to Pay Tax to the Authorities
- Article 22 Obligations Under the Internal System
- Article 22a Right of access to invoices stored by electronic means in another Member State
- Article 23 Obligations in Respect of Imports
- Article 24 Special Scheme for Small Undertakings
- Article 24a
- Article 25 Common Flat-Rate Scheme for Farmers
- Article 26 Special Scheme for Travel Agents
- Article 26a Special Arrangements Applicable to Second-Hand Goods, Works of Art, Collectors’ Items and Antiques
- Article 26b Special Scheme for Investment Gold
- Article 26c Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
- Article 27 Simplification Procedures
- Article 28 Transitional Provisions
- Article 28a Scope
- Article 28b Place of Transactions
- Article 28c Exemptions
- Article 28d Chargeable Event and Chargeability of Tax
- Article 28e Taxable Amount and Rate Applicable
- Article 28f Right of Deduction
- Article 28g Persons Liable for the Payment of the Tax
- Article 28h Obligations of Persons Liable for Payment
- Article 28i Special Scheme for Small undertakings
- Article 28j Common Flat-Rate Scheme for Farmers
- Article 28k Miscellaneous Provisions
- Article 28l Period of Application
- Article 28m Rate of Conversion
- Article 28n Transitional Measures
- Article 28o Second-hand Goods, Works of Art, Collectors’ Items and Antiques
- Article 28p Transitional Measures Applicable in the Context of the Accession
- Article 29 Value Added Tax Committee
- Article 29a Implementing Measures
- Article 30 International Agreements
- Article 31 Unit of Account
- Article 32 Secondhand Goods
- Article 33 Other Taxes Duties or Charges
- Article 33a Goods from third Territories
- Article 34 Reports on the Application
- Article 35 Parallelism of the VAT System
- Article 36 First Directive
- Article 37 Second Directive
- Article 38 Addressed to the Member States
- Annex A List of Agricultural Production Activities
- Annex B List of Agricultural Services
- Annex C Common Method of Calculation
- Annex D List of activities Referred to in the third Paragraph of Article 4(5)
- Annex E Transactions Referred to in Article 28(3)(A)
- Annex F Transactions Referred to in Article 28(3)(B)
- Annex G Right of Option
- Annex H Goods and Services which may be subject to reduced rates of VAT
- Annex I Works of Art, Collectors’ Items and Antiques
- Annex J Customs Codes for Certain Goods
- Annex K List of Supplies of Services Referred to in Article 28(6)
- Annex L Illustrative list of electronically supplied services referred to in Article 9(2)(e)
- Annex M List of supplies of goods and services as referred to in Article 21(2)(c)(iv)
- Other Directives, Regulations and Decisions
- Thirteenth Council Directive of 17 November 1986 (86/560/EEC)
- Commission Regulation of 31 July 1992 (92/2256/EEC)
- Council Decision of 21 December 1992 (92/617/EEC)
- Council Regulation of 5 April 1993 (93/854/EEC)
- Council Directive of 14 February 1994 (94/4/EC)
- Council Regulation of 17 June 1997 (97/1103/EC)
- Council Decision of 24 July 1997 (97/510/EC)
- Council Regulation of 3 May 1998 (98/974/EC)
- Council Regulation of 31 December 1998 (98/2866/EC)
- Council Regulation of 7 May 2002 (792/2002/EC)
- Council Directive of 7 October 2003 (2003/93/EC)
- Council Decision of 25 November 2003 (2003/857/EC)
- Regulation of the European Parliament and of the Council of 31 March 2004 ((EC) No 638/2004)
- Commission Directive of 4 March 2004 (2004/79/EC)
- Council Directive of 21 April 2004 (2004/56/EC)
- Council Regulation of 29 April 2004 ((EC) No 866/2004)
- Council Directive of 16 November 2004 (2004/106/EC)
- Commission Regulation of 18 November 2004 ((EC) No 1982/2004)
- Commission Regulation of 18 April 2005 ((EC) No 601/2005)
- Commission Regulation of 18 May 2005 ((EC) No 750/2005)
- Commission Regulation of 3 August 2005 ((EC) No 1283/2005)
- Council Regulation of 21 December 2005 ((EC) No 2169/2005)
- Council Directive of 5 October 2006 (2006/79/EC)
- Council Directive of 23 October 2006 (2006/84/EC)
- Council Directive of 19 December 2006 (2006/138/EC)
- Council Directive of 20 December 2007 (2007/75/EC)
- Council Directive of 12 February 2008 (2008/8/EC)
- Council Directive of 12 February 2008 (2008/9/EEC)
- Commission Regulation of 28 November 2008 ((EC) No 1179/2008)
- Council Directive of 16 December 2008 (2008/117/EC)
- Regulation of the European Parliament and of the Council of 11 March 2009 ((EC) No 222/2009)
- Council Directive of 5 May 2009 (2009/47/EC)
- Council Directive of 25 June 2009 (2009/69/EC)
- Council Directive of 19 October 2009 (2009/132/EC)
- Council Directive of 22 December 2009 (2009/162/EU)
- Commission Decision of 22 December 2009 (2010/5/EU, Euratom)
- Commission Regulation of 2 February 2010 ((EU) No 91/2010)
- Commission Regulation of 4 February 2010 ((EU) No 96/2010)
- Council Directive of 16 March 2010 (2010/23/EU)
- Council Directive of 16 March 2010 (2010/24/EU)
- Council Directive of 13 July 2010 (2010/45/EU)
- Council Regulation of 7 October 2010 ((EU) No 904/2010)
- Council Directive of 14 October 2010 (2010/66/EU)
- Council Directive of 7 December 2010 (2010/88/EU)
- Council Directive of 15 February 2011 (2011/16/EU)
- Council Implementing Regulation of 15 March 2011 ((EU) No 282/2011)
- Commission Implementing Regulation of 31 January 2012 ((EU) No 79/2012)
- Commission Implementing Regulation of 13 September 2012 ((EU) No 815/2012)
- Council Regulation of 9 October 2012 ((EU) No 967/2012)
- Council Implementing Regulation of 6 December 2012 ((EU) No 1156/2012)
- Council Directive of 22 July 2013 (2013/42/EU)
- Council Directive of 22 July 2013 (2013/43/EU)
- Council Implementing Regulation of 7 October 2013 ((EU) No 1042/2013)
- Council Directive of 17 December 2013 (2013/61/EU)
- Council Implementing Regulation of 10 January 2014 ((EU) No 17/2014)
- Regulation of the European Parliament and of the Council of 15 May 2014 ((EU) No 659/2014)
- Commission Implementing Decision of 26 November 2014 (2014/850/EU, Euratom)
- Council Directive of 9 December 2014 (2014/107/EU)
- Commission Implementing Regulation of 15 December 2014 ((EU) No 1353/2014)
- Council Directive of 8 December 2015 ((EU) 2015/2376)
- Council Directive of 25 May 2016 ((EU) 2016/856)
- Council Directive of 25 May 2016 ((EU) 2016/881)
- Council Directive of 27 June 2016 ((EU) 2016/1065)
- Council Directive of 6 December 2016 ((EU) 2016/2258)
- Council Regulation of 5 December 2017 ((EU) 2017/2454)
- Council Directive of 5 December 2017 ((EU) 2017/2455)
- Council Implementing Regulation of 5 December 2017 ((EU) 2017/2459)
- Council Directive of 25 May 2018 ((EU) 2018/822)
- Council Directive of 22 June 2018 ((EU) 2018/912)
- Council Decision of 22 June 2018 ((EU) 2018/1089)
- Commission Implementing Regulation of 11 July 2018 ((EU) 2018/980)
- Council Regulation of 2 October 2018 ((EU) 2018/1541)
- Council Directive of 6 November 2018 ((EU) 2018/1695)
- Corrigendum to Council Directive (EU) 2018/1695
- Council Directive of 6 November 2018 ((EU) 2018/1713)
- Council Regulation of 4 December 2018 ((EU) 2018/1909)
- Council Directive of 4 December 2018 ((EU) 2018/1910)
- Council Implementing Regulation of 4 December 2018 ((EU) 2018/1912)
- Council Directive of 20 December 2018 ((EU) 2018/2057)
- Development of Council Directive 2006/112/EC
- Article 2
- Article 6
- Article 13
- Article 15
- Article 17
- Article 17a
- Article 22
- Article 30a
- Article 30b
- Article 36a
- Article 38
- Article 39
- Article 43
- Article 44
- Article 45
- Article 46
- Article 47
- Article 48
- Article 49
- Article 50
- Article 51
- Article 52
- Article 53
- Article 54
- Article 55
- Article 56
- Article 57
- Article 58
- Article 59
- Article 59a
- Article 59b
- Article 64
- Article 66
- Article 67
- Article 69
- Article 73a
- Article 80
- Article 91
- Article 97
- Article 98
- Article 99
- Article 102
- Article 104a
- Article 105
- Article 106
- Article 107
- Article 108
- Article 111
- Article 114
- Article 115
- Article 116
- Article 117
- Article 123
- Article 124
- Article 125
- Article 126
- Article 127
- Article 128
- Article 129
- Article 130
- Article 136
- Article 138
- Article 140
- Article 143
- Article 151
- Article 167a
- Article 168a
- Article 170
- Article 171
- Article 171a
- Article 178
- Article 181
- Article 192a
- Article 193
- Article 196
- Article 197
- Article 199a
- Article 199b
- Article 199c
- Article 204
- Article 214
- Article 217
- Article 219a
- Article 220
- Article 220a
- Article 221
- Article 222
- Article 223
- Article 224
- Article 225
- Article 226
- Article 226a
- Article 226b
- Article 228
- Article 230
- Article 231
- Article 232
- Article 233
- Article 234
- Article 235
- Article 236
- Article 237
- Article 238
- Article 243
- Article 246
- Article 247
- Article 248a
- Article 249
- Article 262
- Article 263
- Article 264
- Article 265
- Article 272
- Article 287
- Article 357
- Article 358
- Article 358a
- Article 359
- Article 360
- Article 361
- Article 362
- Article 363
- Article 364
- Article 365
- Article 366
- Article 367
- Article 368
- Article 369
- Article 369a
- Article 369b
- Article 369c
- Article 369d
- Article 369e
- Article 369f
- Article 369g
- Article 369h
- Article 369i
- Article 369j
- Article 369k
- Article 390a
- Article 390b
- Article 391
- Article 395
- Article 403
- Article 404
- Article 410a
- Article 410b
- Annex II
- Annex III
- Annex IV
- Annex X