Auctioneers' scheme

Legislation/Regulatory – Dir. 2006/112 art. 335

Cruise ships, meaning of 'stop in a third territory'

Case Law – Köhler v Finanzamt Düsseldorf-Nord (Case C-58/04). [2009] BVC 741

Gas, electricity, heat or cooling energy

Legislation/Regulatory – Dir. 2006/112 art. 38, 39 ; SI 2004/3148 art. 9-14

General provision

Legislation/Regulatory – VATA94 s. 7

Goods subject to warehousing regime

Legislation/Regulatory – SI 1995/2518 reg. 145K ; VATA94 s. 18

Goods supplied on board ships, aircraft or trains

Legislation/Regulatory – Dir. 2006/112 art. 37 ; SI 2004/3148 art. 4-8

Importations

Legislation/Regulatory – Dir. 2006/112 art. 60, 61

Intra-Community acquisitions

Case Law – Staatssecretaris van Financiën v X (Case C-536/08); Staatssecretaris van Financiën v fiscale eenheid Facet BV/Facet Trading BV (Case C-539/08). [2012] BVC 248

Machinery sold abroad but installed in UK

Case Law – George Kuikka Ltd. (1990) 5 BVC 740

Processed goods, determination of

Case Law – Fonderie 2A v Ministre de l'Économie et des Finances (Case C-446/13) [2014] BVC 45

Supply and installation of fibre-optic cable between two member states

Case Law – Aktiebolaget NN v Skatteverket (Case C-111/05). [2011] BVC 300

With transport

Legislation/Regulatory – Dir. 2006/112 art. 32-36

Without transport

Legislation/Regulatory – Dir. 2006/112 art. 31