Subjects:

Irish Law

Contents:

Part A General Principles

1 Introduction

2 Taxable Persons

3 What is a Supply of Goods?

4 Place of Supply Rules for Supplies of Goods

5 International Trade

6 What is a Supply of Services?

7 Place of Supply Rules for Supplies of Services

8 When is VAT Chargeable, Due and Payable?

9 What is the Taxable Amount?

10 Deductible Tax

11 Exemptions and Rates of VAT

12 Compliance Requirements

13 Revenue Powers

14 Special Regimes

15 Appeals

16 Property Transactions

17 Taxation of E-commerce

Part B Sectoral Themes

18 Agents

19 Insolvency

20 The State and Local Authorities

21 The Not-For-Profit Sector

22 Unincorporated Bodies

23 Recreation and Sport

24 The Financial Services Sector

25 The Retail Sector

26 Interaction with Customs Legislation

This major and significant addition to Irish tax publishing is written by Ireland’s premier team of VAT specialists. It examines and discusses in detail the principles and rules of VAT in Ireland, comprising a detailed narrative on law and practice and numerous worked examples throughout. It will be of huge interest and benefit to all businesses and practitioners advising on VAT.