Blocking of input tax, compatibility

Commentary – VAT Reporter ¶19-074

Derogation

Generally

Commentary – VAT Reporter ¶3-200

Late notification not a material defect

Commentary – VAT Reporter ¶3-200

Retail schemes

Commentary – VAT Reporter ¶45-100

Revocation of right of option previously granted

Commentary – VAT Reporter ¶3-200

Generally

Commentary – VAT Reporter ¶2-975 ; VAT Reporter ¶3-100

Implementation

Directly applicable EU regulations

Commentary – VAT Reporter ¶3-240

In the UK

Commentary – VAT Reporter ¶3-190

Inconsistencies between directives and UK law

Commentary – VAT Reporter ¶3-210

Minimum 15 per cent standard rate

Commentary – VAT Reporter ¶3-170

Partial exemption

Commentary – VAT Reporter ¶19-420

Reduced rate of five per cent

Commentary – VAT Reporter ¶3-170

Special measures taken by member states

Commentary – VAT Reporter ¶3-150

Structure

Commentary – VAT Reporter ¶3-130