Unregistered persons
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