European law
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
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?
