– see also Directives

Arm's-length principle

Avoidance and abuse of law

Generally

Procedural requirements

Proportionality

Tax base erosion

Bad debt relief

Time limit

Windfall

Best judgment assessment: means proportionate to end

Bodies governed by public law, treatment

Breach of fiscal neutrality

Different treatment of games of chance

Building land, meaning

Business, meaning

Charge having characteristics of stamp duty

Cohesion of tax law

Compatibility with national legislation

Introduction of legislation to counter abuse of VAT system

Principles of effectiveness and equivalence

Refund of VAT without being due

Refusal to allow deduction of input tax

Restriction of right to deduct input tax and subsidies

Security and joint and several liability requirement

Special national procedure where existence of abusive practice is suspected

Tax levied by local authority

Tax point, supply of services

Taxable amount and connected persons

UK order

Compensation for breach of

Concept of assumption of obligations

Concept of liberal profession, lower rating

Consideration, meaning

Copy invoices, acceptance in member states

Credit note issued under self-billing system

Criminal proceedings concerning offences in relation to VAT

Cut in taxable amount in cases of non-payment

Decisions

Deduction of input tax

Building partly used for private purposes

Conditions

Intra-Community acquisitions

Leasing transactions

Limitation period, pre-registration transactions

Minibuses

Mixed use goods and services

Principles of effectiveness and fiscal neutrality

Property not used for taxable purposes

Restriction and subsidies

Rule for determining the amount of VAT deduction

UK blocking orders on cars acquired for business purposes

Derogation

Bad debt relief on barter transactions

Generally

Direct effect

Directives

Disapply any provision of national law liable to affect fulfilment of member states

Discrimination

Defences to restrictions

Treaties neutralising

Discriminatory treaties

Displacing exemption using EU law

EC Treaty

– see EC Treaty

Economic activities, concept

Economic activity, meaning

Elimination of double taxation, foreign tax credit

Employment levy, turnover tax

Equal treatment

Input tax deduction on construction of mixed-use building

Rights to repayment of VAT wrongly charged

Transactions between member states, documents in respect of transportation of goods

European Economic Interest Groupings (EEIGs)

Exclusion from exemption

'natural' person

Holiday accommodation

National rules

Exemption

Accommodation in hotel sector or in sectors with similar function

Building land

Certain means of transport temporarily imported from one member state to another

Cultural services by soloist, inclusion in term 'other recognised cultural bodies'

Electronic banking services for financial institutions

Insurance and reinsurance transactions

Nursing home

Osteopaths

Unlawful games of chance

Exemption for cultural services

Exemption for dental prostheses

Exemption for education

Export of goods

Failure of member state to fulfil obligations

Exemption for authors, artists and performers of works of art

Exemption of imports of free samples of low value

Generally

Goods imported by non-taxable persons, failure to deduct VAT paid in member state of exportation

Importation of sparkling wines at higher rate

International transport undertakings established in another member state

Levying of VAT on public legal aid services

Movable goods delivered in part-exchange for similar goods

Reduced rate of VAT

Road and bridge tolls, charge to VAT

Road assistance services in event of breakdown

Subsidies, limitation of right to deduct

Taxable amount, money-off coupons

Tour operators' margin scheme

Zero-rating

Failure of member state to fulfil obligations, right to deduct VAT

Acquisition of vehicles used exclusively for driving instruction

Diesel used as fuel for vehicles purchased where no VAT deductible

Employer on allowance paid to employees for business use of private vehicle

Limitation contrary to directive provisions

Refund of excess VAT by issue of government bonds

Supplies of road fuel to non-taxable persons

Final decision of court or tribunal imposing tax which is incompatible with

Fixed establishment, car leasing company

Generally

Group registration

Harmonisation of laws of member states

Fuelling and provisioning of sea-going ships

Interpretation of exemption provisions

Resale of second-hand goods purchased from individuals

Turnover taxes

Unlawful supply of narcotic drugs

Harmonisation of taxation

HMRC's reliance on

Implementation and 'official error'

Improper issue of invoice

Incorporated into UK law

Independently, meaning

Interpretation

Investment trusts

Extent of HMRC enrichment

Recovery by final customer

Recovery by managers on reimbursement basis

Restitutionary claims barred by exclusive statutory scheme

VAT wrongly paid to and by managers

Law not published in language

Legal order

Legislative means available

Letting of immovable property, option to tax

Limitation on benefits

Limits of the effect of treaties

Member states' right to withhold repayment of VAT

Most favoured nation treatment

Need to construe UK law consistently with EU law

Neutralising discrimination

Non-discrimination

Non-residents, treaty benefits

Obligation of member states to ensure effective collection of VAT

Open market value direction, items for resale by non-taxable persons

Opinions

Overriding UK law: direct effect in member states

Conforming interpretation principle

Personal scope

Pitches

Place of supply

Advertising services

Arbitration services

Intra-Commumity acquisitions

Leasing services

Veterinary services

Prejudice to financial interest of European Union

Primary

Principle of avoidance of non-taxation: sale of phonecards by retailer

Principles of fiscal neutrality and proportionality

Default surcharge

Deferral of refund of excess VAT

Generally

Golf tuition supplied by golf professional

Out-patient services provided by commercial service providers

Penalties

Reduction of taxable amount and correcting invoice

Rounding of amounts of VAT

Recovery of taxes levied by a member state in breach

Recovery of undue payments

Reduced rate, failure of member state to fulfil obligations

Generally

Musical ensembles and soloists

Standing charge for supply of gas and electricity

Regulations

Repayment of overpaid VAT

Claw-back assessment

Generally

Round trips by sea and part of journey within territorial waters

Sale of land by local authorities, meaning of building land

Scope, grant of a right in rem

Second-hand goods scheme

Secondary

Services provided occasionally

Set-off of repayment

Sources

Generally

VAT law

Supply of services

Meaning

Services constituting effected for consideration

Supply of services for consideration, definition

Compensation

Free transport

Supremacy

Tax immunities and privileges

Tax-free shops, validity of transitional arrangements

Taxable amount

Costs incurred in acquiring and maintaining properties

Cross-frontier passenger transport

Retail credit sales of goods

Taxable person, meaning

Third countries

Compensation for breach of EU law

Fiscal supervision

Treaties with

Third parties, distinction between treaties between member states and

Three-year cap

Recovery of input tax

Repayment of overpaid VAT

Tour operators' margin scheme

Travel agents and tour operators

Holiday accommodation

Meanings

Standstill clause

Transactions carried out outside European Union

Treaties authorising discrimination

Treaty of Rome

Generally

Provisions affecting taxation

Treaty on Functioning of the European Union, art 325

Valuation

Value of supply

Gaming machines

Introductory gifts offered by mail order company

Spot-the-ball competition

Waiver of cohesion

What does Brexit mean for VAT?