Capital goods

Commentary – Indirect Tax Reporter ¶13-870

Deemed supply

Commentary – Indirect Tax Reporter ¶13-870 ; Indirect Tax Reporter ¶13-885
Case Law – Kühne v. Finanzamt München III (Case 50/88). (1990) 5 BVC 127

Generally

Commentary – Indirect Tax Reporter ¶6-775
Case Law – Sharkey (H.M. Inspector of Taxes) v. Wernher

Goods

Legislation/Regulatory – BB 15/2005-2 ; VATA94 Sch. 4, para. 5(4), (4A)

Immovable property

Legislation/Regulatory – Dir. 2006/112 art. 168a

Immovable property placed at disposal of staff for private use

Case Law – Belgium v BLM SA (Case C-436/10). [2012] BVC 195 ; Belgium v Medicom SPRL and Maison Patrice Alard SPRL (Joined Cases C-210/11 and C-211/11). [2013] BVC 385

Imported goods

Legislation/Regulatory – VATA94 s. 27

Land acquired by builder in personal capacity

Case Law – De Jong v Staatssecretaris van Financiën (Case C-20/91). [1995] BVC 347

Lennartz accounting

– see Lennartz accounting

Missing goods, no supply

Lease termination following late or non-payment

Commentary – Indirect Tax Reporter ¶13-870

Output tax

Declaration

Commentary – Indirect Tax Reporter ¶104

Generally

Commentary – Indirect Tax Reporter ¶104 ; Indirect Tax Reporter ¶18-047

Part of building, taxable amount

Case Law – Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut (Case C-72/05). [2009] BVC 623

Part of charitable building, apportionment

Commentary – Indirect Tax Reporter ¶50-255

Regulations for calculating charge to VAT

Legislation/Regulatory – VATA94 Sch. 6, para. 7(2)-(4)

Self-supply, Treasury order

Commentary – Indirect Tax Reporter ¶12-840

Services

Generally

Legislation/Regulatory – BB 15/2005-2 ; BB 17/1994-3 ; SI 1993/1507

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 75

Services free of charge, value of supply

Legislation/Regulatory – Dir. 2006/112 art. 75

Supply of goods treatment

Legislation/Regulatory – Dir. 2006/112 art. 16

Supply of services treatment

Legislation/Regulatory – Dir. 2006/112 art. 26(1)(a) ; VATA94 Sch. 4, para. 5(4), (4A)

Tax point

Commentary – Indirect Tax Reporter ¶12-610
Legislation/Regulatory – SI 1995/2518 reg. 81 ; VATA94 s. 6(13)

Value of supply

Cessation of business

Commentary – Indirect Tax Reporter ¶14-600

Services

Commentary – Indirect Tax Reporter ¶13-885
Legislation/Regulatory – Dir. 2006/112 art. 75

Services free of charge

Legislation/Regulatory – Dir. 2006/112 art. 75