– see also Removal of goods

Call-off stock

Commentary – Indirect Tax Reporter ¶63-220

Condition requiring return of goods to member state from which they were initially dispatched or transported

Case Law – DresserRand SA v Agenzia delle Entrate, Direzione Provinciale, Ufficio Controlli di Genova (Joined Cases C-606/12 and C-607/12) [2014] BVC 15

Consignment stocks

Commentary – Indirect Tax Reporter ¶63-220

Deemed intra-EU supplies exception

Case Law – Centrax Ltd. [1999] BVC 2,057

Documents, keeping

Legislation/Regulatory – SI 1995/2518 reg. 31(1)(f), (g)

Exceptions to general rule

Commentary – Indirect Tax Reporter ¶63-220

Intra-Community

Exceptions

Legislation/Regulatory – Dir. 2006/112 art. 17(2)

Supply of goods treatment

Legislation/Regulatory – Dir. 2006/112 art. 17(1)

Time of transfer

Legislation/Regulatory – Dir. 2006/112 art. 17(3)

Intra-EU supply

Commentary – Indirect Tax Reporter ¶63-220

Outside the EU

Commentary – Indirect Tax Reporter ¶63-140

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Supply of goods

Legislation/Regulatory – VATA94 Sch. 4, para. 1(2)

Supply of services

Legislation/Regulatory – VATA94 Sch. 4, para. 1(1)

Temporary import of goods to another member state

Case Law – DresserRand SA v Agenzia delle Entrate, Direzione Provinciale, Ufficio Controlli di Genova (Joined Cases C-606/12 and C-607/12) [2014] BVC 15

Value of supply

Legislation/Regulatory – Dir. 2006/112 art. 76