Search Results for: Directive 2006/112/EC 146 131

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Bdv Hungary Trading Kft v Nemzeti Ado- es Vamhivatal Kozep-magyarorszagi Regionalis Ado Foigazgatosaga: ECJ 19 Dec 2013

ECJ VAT – Directive 2006/112/EC – Article 146 – Exemptions on exportation – Article 131- Conditions laid down by Member States – National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply) C-563/12, [2013] EUECJ C-563/12 Bailii Directive 2006/112/EC … Continue reading Bdv Hungary Trading Kft v Nemzeti Ado- es Vamhivatal Kozep-magyarorszagi Regionalis Ado Foigazgatosaga: ECJ 19 Dec 2013

Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 13 Feb 2012

ZERO-RATING – Exports – Pharmaceutical goods exported to Nigeria and Ghana – Evidence of export – VAT Directive 2006/112/EC Art 131, 146 – VAT Act 1994 s.30 – VAT Regs 1995 reg 129 – Notice 703 – Appeal allowed in part INPUT TAX – Payment of invoices – Whether paid within 6 months – VAT … Continue reading Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 13 Feb 2012