Block on pre-registration input VAT overruled

Commentary – Indirect Tax Reporter ¶19-134

Derogations

Generally

Legislation/Regulatory – Dir. 2006/112 art. 385

List of transactions

Legislation/Regulatory – Dir. 2006/112 Annex X

Generally

Commentary – Schwarz on Tax Treaties ¶10-500

Registration number: country code

Commentary – Indirect Tax Reporter ¶63-163