Derogations

Generally

Legislation/Regulatory – Dir. 2006/112 art. 380

List of transactions

Legislation/Regulatory – Dir. 2006/112 Annex X

Double taxation agreement

Commentary – Tax Reporter ¶690-100

Granting exemptions with deductibility of VAT paid at preceding stage, newspapers, including radio and cassette newspapers

Legislation/Regulatory – Dir. 2006/112 art. 111(b)

Member state of the EU territory

Commentary – Indirect Tax Reporter ¶2-100

Registration number: country code

Commentary – Indirect Tax Reporter ¶63-163

Small and medium-sized enterprises, deadline for submission of returns, simplified procedure

Legislation/Regulatory – Dir. 2006/112 art. 253