Aland Islands, excluded territory

Commentary – Indirect Tax Reporter ¶2-100

Derogations

Generally

Legislation/Regulatory – Dir. 2006/112 art. 379

List of transactions

Legislation/Regulatory – Dir. 2006/112 Annex X

Granting exemptions with deductibility of VAT paid at preceding stage, newspapers and periodicals

Legislation/Regulatory – Dir. 2006/112 art. 111(a)

Member state of the EU territory

Commentary – Indirect Tax Reporter ¶2-100

Registration number: country code/alphabetical code

Commentary – Indirect Tax Reporter ¶63-163