Duty-free allowances

Commentary – Indirect Tax Reporter ¶63-810(9)

Generally

Commentary – Indirect Tax Reporter ¶72-110

Imported

Small consignments of non-commercial character, exemption/relief

Legislation/Regulatory – Dir. 2006/79 ; SI 1986/939

Intra-EU movement of goods

– see Excise goods; Intra-EU movement of goods

Levying of VAT by means of tax labels, intermediate supplier's right to reimbursement of VAT in event of non-payment by purchaser

Case Law – Vandoorne NV v Belgische Staat (Case C-489/09). [2011] BVC 425

Meaning

Legislation/Regulatory – CEMA79 s. 1(3) ; SI 1984/746 art. 2(1)

Tax-free shops

Commentary – Indirect Tax Reporter ¶23-430

Tax-free shops, zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 14