MAN (93/1074)

No. 13,287

Decision given 18 May 1995.

Supply – Services – Place of supply – Recipient established in non-EU country – Whether services ‘relating to land’ – Value Added Tax Act 1983, s. 6(5) and (6), 7 and 16(2), Sch. 3, para. 3 and Sch. 5, Grp. 9, item 2 (Value Added Tax Act 1994, s. 7(10) and (11), 8 and 30(2), Sch. 5, para. 3 and Sch. 8, Grp. 7, item 2); Value Added Tax (Place of Supply of Services) Order 1992, (SI 1992/3121)art. 16(a).

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