1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

34.23New Means of Transport The intra-Community acquisition of new means of transport (including motor vehicles, boats and aircraft) is always taxable in the Member State of arrival. Special arra...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016