Acquisitions

Non-taxable persons

Aircraft

Case law

Charge to VAT

Dispatched by non-registered persons, refund of VAT

First entry into service

Generally

Goods consisting in, taxable acquisition

Input tax deduction

Invoices

Meaning

Non-notification of acquisition

Non-VAT registered EU purchaser

Place of supply

Refund of VAT

Appeals

Claims

Supplies to other member states

Sales statement

Ships

Supplies to persons departing to another member state