Private or non-business use
Capital goods
Deemed supply
Generally
Goods
Immovable property placed at disposal of staff for private use
Imported goods
Land acquired by builder in personal capacity
Lennartz accounting
Missing goods, no supply
Lease termination following late or non-payment
Output tax
Generally
Part of building, taxable amount
Part of charitable building, apportionment
Regulations for calculating charge to VAT
Self-supply, Treasury order
Services
Generally
Supply of services treatment
Tax point
Value of supply
Cessation of business
Services