Claims, EU persons

Incorrect or incomplete claims, penalty

UK VAT

EU persons

'fixed establishment from which business transactions and effected'

Abuse of rights

Entitlement

Penalty for incorrect or incomplete claims

Time limit

UK VAT claims

Failure of member state to fulfil obligations

Incorrectly charged VAT

Motor leasing company on fuel purchased by lessees

Non-EU persons

Conditions

Non-EU persons (thirteenth directive)

Case law

Certificate of status

Claims after submission

Foreign VAT recovery (conclusion)

Form VAT 65A

Generally

Incorrect claims, penalty

Retail export scheme

Non-taxable person

Signature requirement on claim form

Taxable person

Appointing a tax representative in accordance with national law preceding accession to the European Union

Conditions

Established in another member state

Meaning

United Kingdom

Certificate of status, rejected

Conditions

Domestic and non-domestic claims: principle of equal treatment not applicable

Non-EU businesses, flowchart