Applicable persons

Applicable supplies

Claims

False/altered or incorrect

Time limits

Treatment

Credit for input tax

Deduction of bank charges

Disentitlement

Effective date

Entitlement

Importations applicable

Interpretation

Method of claiming

National law

Refunds

Arrangements

Conditions

Eligibility

Generally

Member states, additional conditions

Supplies of goods or services applicable

Taxable persons not established in the territory of the Community, meaning

Territory of the Community, meaning

VAT representatives