Turnover taxes
Domestic taxes characterised as
Employment levy
Gaming machines, value of supply
Harmonisation
Harmonisation of laws of member states
Automatic games machines
Generally
Importation of goods by private persons
Case Law –
(1986) 2 BVC 200,252
Production of goods from customers' materials, rate of VAT
Case Law –
(1985) 2 BVC 200,161
Meaning
Generally
Tax levied by local authority