Best judgment assessment

Generally

Rehearing of appeal

Validity

Meals, supply of services

Output tax fraud

Place of supply

Generally

On board ships, aircraft or trains: intra-EC

Reduced-rating

Application of rate lower than minimum laid down in art. 99

Austria

Cyprus

Hungary

Impact, overall assessment report

Poland

Portugal

Refurbishment, direct and immediate links

Running of business transferred to employee

Service charge, consideration for supplies

Service charges/tips, output tax

Services supplied where performed or use and enjoyment occurs

Suppression of takings

Transactions on board ship

Place of supply

Supply of goods or services

Transfer of business as going concern

Underdeclaration of takings