Amounts to indicated in accounts

Legislation/Regulatory – Dir. 2006/112 art. 338

Calculation of profit margin on works of art, etc.

Legislation/Regulatory – SI 1995/1268 art. 12(7)

Conditions

Legislation/Regulatory – Dir. 2006/112 art. 333, 334

General provisions

Legislation/Regulatory – SI 1995/1268 art. 10

Imported works of art, etc.

Commentary – VAT Reporter ¶63-750(2)
Case Law – EC Commission v United Kingdom (Case C-305/03). [2010] BVC 3

Invoices, issue

Legislation/Regulatory – Dir. 2006/112 art. 339, 340

Net amount paid or to be paid, determination

Legislation/Regulatory – Dir. 2006/112 art. 337

New goods grown, made or produced by unregistered persons

Commentary – VAT Reporter ¶48-755

Place of supply of goods

Legislation/Regulatory – Dir. 2006/112 art. 335

Sales of new goods on behalf of non-taxable persons

Legislation/Regulatory – ESC 3.27

Second-hand means of transport

Legislation/Regulatory – Dir. 2006/112 art. 341

Second-hand motor cars

Legislation/Regulatory – SI 1992/3122 art. 4(1)(e), 8(7)

Taxable amount

Legislation/Regulatory – Dir. 2006/112 art. 336