Law of Value-Added Tax, Finance Act 2010

Section 2 *Special scheme for electronically supplied services *Article 359 s5A(2)Member States shall permit any non-established taxable person supplying electronic services to a non-taxable perso...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.