– see also Movable tangible property

Acquisitions, exemption from charge to VAT

Legislation/Regulatory – Dir. 2006/112 art. 4(a), (c)

Imported, transfer of ownership

Commentary – Indirect Tax Reporter ¶10-602

Margin schemes

– see Margin schemes

Supply with transport, place of supply

Legislation/Regulatory – Dir. 2006/112 art. 35

Value added tax

Generally

Commentary – Quick Overview ¶67200 ; Quick Overview ¶71500

Imports from outside the EU, absolute reliefs

Commentary – Quick Overview ¶71310

Input tax deduction

Commentary – Quick Overview ¶67900