'body governed by public law', concept of

'direct effect'

Abuse of rights

Agricultural engineering works

Anomalies in accoumting

Applicability to the operation of racing stables

Application for an order for reference to ECJ

Arrangement for refunding VAT

Arrangement that might not reflect economic reality

Chargeable event

Civil law partnerships selling their products under a common trade mark

Claims settlement services

Concealment of supplies and revenue

Construction and operation of a water disposal system by a non-profit company

Damages for non-implementation

Date on which supply of services is made

Deduction of input tax

Deemed supply


Direct effect

Double jeopardy

Economic activities carried out by organisational entity of a municipality


Eighth (former)



Replacement (Directive 2008/9)


Equality of arms


Preliminary ruling, reference for

Supply of services closely linked to welfare and social security work

Transactions concerning payments and transfers

Extent of obligations of member states

Failure of a member state to fulfil obligations

Failure of UK to fulfil obligations

Fifteenth (Greece)

Flat rate scheme for farmers



Incidental transactions

Input tax deduction

Insolvent trader

Legal certainty

Legitimate expectations, protection

Melting down of gold-bearing objects

Member states decide form and method

Missing goods

Municipal body

Non-taxable person, treatment

Obligation to register a taxable person from an earlier date

Partial exemption special method (PESM)

Payment of debit or credit card

Place of supply of electronically supplied services

Place of supply of services

Plasma of human blood transformed and used for industrial purposes

Prize money

Proof of actual supply of services

Proper tax treatment of 'Agility'

Provider of university courses entitled to education exemption the same way as university

Reclassification by Romanian tax authority of a transaction as an economic activity subject to VAT

Recreational path intended for public free of charge

Recreational path used as a means of carrying out taxable supplies

Reduced rate applicable to renovation and repairing of private dwellings

Reduction of taxable amount

Removal from customs supervision

Retailer vouchers

Reverse Charge Mechanism

Right of deduction

Right to an effective remedy

Sale of medical oxygen cylinders

School pupils, subsidised transport of

Second simplification directive





Sixth (former)


Replacement (Directive 2006/112)

Sixth directive

Abusive practice

Acquisition of land with a building already under construction

Alleged error in interpreting the directive

Amendment of national legislation during transposition period

Appeal on law from decision of First-tier Tribunal that services were exempt

Application of a reduced rate to supplies of digital and electronic books, French law

Application of a reduced rate to supplies of digital and electronic books, Luxembourg law

Apportionment of input tax in domestic legislation


Card processing services

Deduction of input tax on investment work

Deemed supply provision

Effect of Scottish Court decision on English tribunal

Exempting supply of certain goods in connection with exercise of medical or paramedical professions, justification

Exemption for cultural services

Exemption of imported goods intended to be placed under warehousing arrangements other than customs

Exemptions for certain activities in the public interest

Exemptions of supplies of dental prostheses (dentures)

Failure of member state to fulfil obligations

Failure to implement and reliance on domestic legislation

Farmers' flat-rate scheme, incompatibility

General statutory time-limit for payment of VAT by a taxable person

Hospital and medical care

Immovable property transactions


Impossibility of deducting input VAT paid

Interaction of national law with EU law

Late notification of derogation not material defect

Leasing or letting of immovable property (exemption)

Legal certainty

Legitimate expectations, protection

Liability for damages and criminal liability of court enforcement officer for non-payment of VAT

Management of property

Marketing structure based on the supply of goods through non-taxable persons

National legislation on sale transaction for VAT calculation and payment

No specific evidence of tax evasion


Obligation to pay VAT, settled under reverse charge mechanism

Obligation to physically place the goods in the warehouse

Partial deduction

Partial exemption provisions prior to changes, compliance

Payment of purchase price to competent court

Principles of fiscal neutrality

Principles of proportionality

Public broadcasting

Purchase of tickets for shows or other events

Purchaser not registered for VAT purposes

Repayment of charge on the supply of production and broadcasting services

Repayment of output tax, late claim for

Right to deduction

Sale of land treated as the private asset of a natural person

Services supplied to subsidiaries

Special investment funds

Standstill clause

Supplies of right of admission to cinema by body governed by public law

Supply of education

Supply of immovable property in a compulsory sale by auction

Tax liability

Taxable self-supply, value of

Time-limit imposed on the court enforcement officer

Transactions carried out outside European Union

Transactions in respect of payments and transfers

Transfer of VAT due to competent court to court of enforcement officer

Treating the authority as non-taxable person

Two transactions concerning same goods

Unauthorised derogation

Value of deemed supply

VAT exemption for financial services

Supplies to intermediaries acting in their own name

Supply of goods for consideration, meaning

Supply of horse by a taxable person to the organiser of horse races

Supply of services, concept

Supply of services, meaning

Tax evasion

Taxable amount

Taxpayer seeking repayment of input tax





Traditional currencies, transactions to exchange the bitcoin virtual currency for

Transfer of the right to dispose of tangible property as owner

Treatment as a non-taxable person

Twelfth (draft)

UK law applying to reduced rate to supplies of services

Veterinary services