Application for refund of VAT

Appeal against rejected claim

Commentary – Indirect Tax Reporter ¶66-200

Claim by agent

Commentary – Indirect Tax Reporter ¶66-200

Competent authority

Commentary – Indirect Tax Reporter ¶66-200

Generally

Commentary – Indirect Tax Reporter ¶66-200

Method of repayment

Commentary – Indirect Tax Reporter ¶66-200

Non-refundable VAT

Commentary – Indirect Tax Reporter ¶66-200

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