Transport of goods
– see also Export of goods
Ancillary transport services
Generally
Commentary –
Indirect Tax Reporter ¶22-425
Relevant business person
Commentary –
Indirect Tax Reporter ¶13-544
Azores and Madeira
Zero-rating
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 8, item 13
Azores or Madeira
Commentary –
Indirect Tax Reporter ¶22-680
Decided cases
Commentary –
Indirect Tax Reporter ¶22-425
Documents
Legislation/Regulatory –
SI 1995/2518 reg. 31(1)(f), (g)
From/to member states
Commentary –
Indirect Tax Reporter ¶22-425
Generally
Commentary –
Indirect Tax Reporter ¶22-425
Intra-Community
Intra-EU
Commentary –
Indirect Tax Reporter ¶22-425
Place of supply of services
B2B basic rule
Commentary –
Indirect Tax Reporter ¶22-425
B2C basic rule
Commentary –
Indirect Tax Reporter ¶22-425
Generally
Non-business customers
Commentary –
Indirect Tax Reporter ¶13-483
Post-1 January 2010 (supplies not made to a relevant business customer)
Commentary –
Indirect Tax Reporter ¶13-544
Relevant business person
Commentary –
Indirect Tax Reporter ¶13-544
;
Indirect Tax Reporter ¶22-425