Single Market
Acquisitions
– see Acquisition of goods
Export of goods
– see Export of goods
Failures which can be penalised
Commentary –
Indirect Tax Reporter ¶60-580
Generally
Commentary –
Indirect Tax Reporter ¶2-725
Legislation/Regulatory –
Notice 725
Imports
– see Imported goods
International services
– see International services
Intra-EU movement of goods
Late registration, penalty
Commentary –
Indirect Tax Reporter ¶60-488
Recovery of foreign VAT
– see Refund of foreign VAT
Returns
Commentary –
Indirect Tax Reporter ¶55-200
;
Indirect Tax Reporter ¶64-580
Transitional arrangements
Commentary –
Indirect Tax Reporter ¶3-130