Principal VAT directive
Blocking of input tax, compatibility
Commentary –
Indirect Tax Reporter ¶19-074
Derogation
Generally
Commentary –
Indirect Tax Reporter ¶3-200
Late notification not a material defect
Commentary –
Indirect Tax Reporter ¶3-200
Retail schemes
Commentary –
Indirect Tax Reporter ¶45-100
Revocation of right of option previously granted
Commentary –
Indirect Tax Reporter ¶3-200
Generally
Commentary –
Indirect Tax Reporter ¶2-975
;
Indirect Tax Reporter ¶3-100
Implementation
Directly applicable EU regulations
Commentary –
Indirect Tax Reporter ¶3-240
In the UK
Commentary –
Indirect Tax Reporter ¶3-190
Inconsistencies between directives and UK law
Commentary –
Indirect Tax Reporter ¶3-210
Minimum 15 per cent standard rate
Commentary –
Indirect Tax Reporter ¶3-170
Reduced rate of five per cent
Commentary –
Indirect Tax Reporter ¶3-170
Special measures taken by member states
Commentary –
Indirect Tax Reporter ¶3-150
Structure
Commentary –
Indirect Tax Reporter ¶3-130