Assessments, time limit

Commentary – Indirect Tax Reporter ¶58-005

Disputes

Commentary – Indirect Tax Reporter ¶62-230

Invoices

Improper issue

Commentary – Indirect Tax Reporter ¶18-043 ; Indirect Tax Reporter ¶56-020

Refund of VAT for dispatched new means of transport

Commentary – Indirect Tax Reporter ¶63-320

Unauthorised issue of invoices

– see Invoices