CIS system

Commentary – Royse on Construction Industry Scheme 19.7

Legislation limiting deductibility of expenses, compatibility with freedom to provide services

Case Law – Société d'investissement pour l'agriculture tropicale SA (SIAT) v Belgium (Case C-318/10). [2012] BTC 285

Registration number: country code

Commentary – Indirect Tax Reporter ¶63-163
HMRC Guidance – Notice 725