Austria: - Deduction of input tax - Paragliding courses Finland: - Provisioning of sea vessels France: - Refunds of VAT to non-resident businesses - Deduction of VAT - Insurance promotion - Services relating to transactions in shares India: - Concurrence of service tax and state VAT Portugal: - Remittance of non-received VAT Russia: - Post-sale discounts - Leasehold improvements - Utility charges under lease agreements - Recovery of VAT in the absence of taxable base - Input VAT recovery - Reissued VAT invoices - Recovery of VAT - Timing - Separate accounting - Contribution to charter capital Sweden - Mobility services - Factoring United Kingdom: - Issue estoppel - Asset labelling - Single or multiple supply? - Zero-rated food