Transfer of goods
– 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
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-EU supply
Commentary –
Indirect Tax Reporter ¶63-220
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