European UnionUncategorized GST — Sarviz AG Germania. Principle of fiscal neutrality of VAT. Person liable for payment of VAT. Court of Justice – TaxLive 24 April 201524 views1 min read Internationaal details – TaxLive. Ireland – Finance Act 2011 Section 60(1)(c) (Commencement) Order published – extension of VAT exemption for betting Hot Seat: ‘Unacceptable’: Hemming in a VAT struggle with HMRC