Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)

European Legislation

Council Directive 2006/112/EC

TITLE I SUBJECT MATTER AND SCOPE

TITLE II TERRITORIAL SCOPE

TITLE III TAXABLE PERSONS

TITLE IV TAXABLE TRANSACTIONS

Chapter 1 Supply of goods

Chapter 2 Intra-Community acquisition of goods

Chapter 3 Supply of services

Chapter 4 Importation of goods

Chapter 5 Provisions common to Chapters 1 and 3

TITLE V PLACE OF TAXABLE TRANSACTIONS

Chapter 1 Place of supply of goods

Chapter 3a Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
Chapter 4 Place of importation of goods

TITLE VI CHARGEABLE EVENT AND CHARGEABILITY OF VAT

Chapter 1 General provisions

Chapter 2 Supply of goods or services

Chapter 3 Intra-Community acquisition of goods

Chapter 4 Importation of goods

TITLE VII TAXABLE AMOUNT

Chapter 1 Definition

Chapter 2 Supply of goods or services

Chapter 3 Intra-Community acquisition of goods

Chapter 4 Importation of goods

Chapter 5 Miscellaneous provisions

TITLE VIII RATES

Chapter 1 Application of rates

Chapter 2 Structure and level of rates

Chapter 5 Temporary provisions

TITLE IX EXEMPTIONS

Chapter 1 General provisions

Chapter 2 Exemptions for certain activities in the public interest

Chapter 3 Exemptions for other activities

Chapter 4 Exemptions for intra-Community transactions

TITLE X DEDUCTIONS

Chapter 1 Origin and scope of right of deduction

Chapter 2 Proportional deduction

Chapter 3 Restrictions on the right of deduction

Chapter 4 Rules governing exercise of the right of deduction

Chapter 5 Adjustment of deductions

TITLE XI OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

Chapter 1 Obligation to pay

Chapter 4 Accounting

TITLE XII SPECIAL SCHEMES

Chapter 1 Special scheme for small enterprises

Chapter 5 Special scheme for investment gold

Chapter 6 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods

Chapter 7 Special arrangements for declaration and payment of import VAT

Chapter 8 Exchange values

TITLE XIII DEROGATIONS

Chapter 1 Derogations applying until the adoption of definitive arrangements

Chapter 2 Derogations subject to authorisation

TITLE XIV MISCELLANEOUS

Chapter 1 Implementing measures

Chapter 2 VAT Committee

Chapter 3 Conversion rates

Chapter 4 Other taxes, duties and charges

TITLE XV FINAL PROVISIONS

Chapter 1 Transitional arrangements for the taxation of trade between Member States

Chapter 2 Transitional measures applicable in the context of accession to the European Union

Chapter 2a Transitional measures for the application of new legislation

Chapter 3 Transposition and entry into force

ANNEX IX WORKS OF ART, COLLECTORS’ ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)

Part A Works of art

Part B Collectors’ items

Part C Antiques

ANNEX X LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390c

Part A Transactions which Member States may continue to tax

Part B Transactions which Member States may continue to exempt

ANNEX XI

Part A Repealed Directives with their successive amendments

Part B Time limits for transposition into national law (referred to in Article 411)

ANNEX XII CORRELATION TABLE

Other Directives, Regulations and Decisions

Development of Council Directive 2006/112/EC

List of Gold Coins for the Purposes of Article 344, Council Directive 2006/112/EC and s90(1)(b), VAT Consolidation Act 2010

Glossary of Terms