1. Commentary
  2. Value-Added Tax and VAT on Property

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

1.4The Development of VAT Rates VAT Directive art. 93 and 96 Article 93 of the VAT Directive indicates the rates of VAT which may be applied. Article 96 provides that the standard rate cannot be ...
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.