Value-Added Tax & VAT on Property, Finance Act 2016
22.13Non-EU Based Supplier Hiring out Goods Used and Enjoyed in Ireland
VATCA s35(1)
The Recast VAT Directive permits Member States to invoke a “use and enjoyment” measure to capture VAT within th...
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.