Companies of different member states

Case Law – Euro Park Service v Ministre des Finances et des Comptes publics (Case C-14/16) [2017] BTC 5 ; Jacob v Ministre des Finances et des Comptes publics; Ministre des Finances et des Comptes publics v Lassus (Joined Cases C-327/16 and C-421/16) [2018] BTC 14

Flat-rate scheme, interaction

Commentary – Indirect Tax Reporter ¶55-350

Generally

Commentary – Tax Reporter ¶101-300

Interaction with VAT

– see Interaction of taxes

Interest received

Commentary – Indirect Tax Reporter ¶6-190

Late VAT refunds

Commentary – Indirect Tax Reporter ¶6-170

Losses

Commentary – Indirect Tax Reporter ¶7-025
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher

Penalties non-deductible

Commentary – Indirect Tax Reporter ¶6-180

Theft, treatment

Commentary – Indirect Tax Reporter ¶7-025
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher