Related Commentary  

2(1)  In these Regulations unless the context otherwise requires–

the Act”  means the Value Added Tax Act 1994 and any reference to a Schedule to the Act includes a reference to a Schedule as amended from time to time by Order of the Treasury;

alphabetical code”  means the alphabetical prefix as set out below which shall be used to identify the member State–

Austria–AT

Belgium–BE

Bulgaria–BG

Cyprus–CY

Czech Republic–CZ

Denmark–DK

Estonia–EE

Finland–FI

France–FR

Germany–DE

Greece–EL

Hungary–HU

Ireland–IE

Italy–IT

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