Capital goods

Deemed supply

Generally

Goods

Immovable property

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

Motor cars

Output tax

Declaration

Generally

Part of building, taxable amount

Part of charitable building, apportionment

Regulations for calculating charge to VAT

Self-supply, Treasury order

Services

Generally

Value of supply

Services free of charge, value of supply

Supply of goods treatment

Supply of services treatment

Tax point

Value of supply

Cessation of business

Services

Services free of charge