1. Commentary
  2. Value Added Tax

Value Added Tax, Finance Act 2010

12.5Abortive Supplies Articles 14(1) and 24(1) of the Recast VAT Directive define a supply of goods and a supply of services for VAT purposes. Article 14(1) states that the “Supply of goods shall...
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Other Editions

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