Freight transport
From 1 January 2010 to 19 December 2012
Commentary –
Indirect Tax Reporter ¶13-544
Place of supply of services
Commentary –
Indirect Tax Reporter ¶13-544
Relief from 20 December 2012
Relevant business person wholly outside EU
Commentary –
Indirect Tax Reporter ¶13-544
Wholly outside EU
Commentary –
Indirect Tax Reporter ¶13-468
;
Indirect Tax Reporter ¶13-544