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Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)

CHAPTER 1Origin and scope of right of deduction Article 167 A right of deduction shall arise at the time the deductible tax becomes chargeable. [Article 167a Member States may provide within an...
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Other Editions and Comparison Tool

  • Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2022 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2021 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2020 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2019 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2018 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2017 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2016 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2015 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2014 (Volume 2)
  • Law of Value-Added Tax, Finance (No.2) Act 2013 (Volume 2)
  • Law of Value-Added Tax, Finance Act 2013
  • Law of Value-Added Tax, Finance Act 2012
  • Law of Value-Added Tax, Finance (No. 3) Act 2011
  • Law of Value-Added Tax, Finance Act 2010
  • Law of Value-Added Tax, Finance Act 2009