Valuation services
– see also Work on goods
Generally
Commentary –
Indirect Tax Reporter ¶41-200(31)
Insurance purposes
Commentary –
Indirect Tax Reporter ¶41-700(23)
Place of supply
B2C services supplied where performed
Commentary –
Indirect Tax Reporter ¶13-540
Generally
Legislation/Regulatory –
Dir. 2006/112 art. 54(2)(b)
;
VATA94 Sch. 4A, para. 14
Non-business customers
Commentary –
Indirect Tax Reporter ¶13-483