1. Commentary
  2. Value Added Tax

Value Added Tax, Finance Act 2010

11.4Waiver of Exemption & Option to Tax – Lettings of Immovable Goods Article 137 Recast VAT Directive entitles Member States to permit taxable persons a right to opt to tax certain activitie...
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.

Other Editions

  • Value Added Tax, Finance Act 2010
  • Value Added Tax, Finance Act 2008