Place of supply

Generally

Commentary – Indirect Tax Reporter ¶13-542
Legislation/Regulatory – VATA94 Sch. 4A, para. 16(2)(d)

Non-business customers outside EU

Commentary – Indirect Tax Reporter ¶13-483

Non-taxable persons outside the Community

Legislation/Regulatory – Dir. 2006/112 art. 59(c)

Reverse charge

Legislation/Regulatory – VATA94 s. 8

Transmission of television signal, zero-rating

Case Law – Hutchvision Hong Kong Ltd. [1993] BVC 1,027