Directives
'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
Derogation
Direct effect
Double jeopardy
Economic activities carried out by organisational entity of a municipality
Eighteenth
Eighth (former)
Generally
Refunds
Replacement (Directive 2008/9)
Eleventh
Equality of arms
Exemption
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
Freemasonry
Generally
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
Commodities
Generally
Seventeenth
Seventh
Simplification
Sixth (former)
Generally
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
Bankruptcy
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
Implementation
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
Non-compliance
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
Tenth
Thirteenth
Generally
Refunds
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
