Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023

4.1Introduction VAT Directive art. 11 Article 11 VAT Directive provides that Member States may, having consulted with the EU’s VAT Committee, regard as a single taxable person any persons establis...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.