VAT Case Notes

Austria: - Refund of VAT - Holding companies - VAT status Bulgaria: - Liberal professionals Canada: - Charity's religious summer camp fees - Advertising space - Transfer of assets to a trust - Auctioneers - Self-supply rule - Illegal sale of cocaine France: - Fraudulent transactions - Non-deductible acquisition VAT - Disproportionate marketing cost Ireland: - Factoring Moldova: - FEZ arrangements unconstitutional - Registration threshold Russia: - Zero rate - Inward-processing - Exports of goods to Belarus - Mala fides - Advertising and promotional materials - Input VAT recovery - Corrected VAT invoices Sweden: - Conference rooms - Supplies between partner and partnership United Kingdom: - Food in liquid form or beverage? - Supply by club or entertainers? - Single or multiple supply? - Place of supply - Public authorities - Off-street parking