Tag - Reverse charge
VAT reverse charge on construction services – SI 2019/892: The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019
Policy Paper – VAT: reverse charge for building and construction services
Guidance Note – VAT reverse charge for building and construction services
The Court of Justice of the European Union (CJEU) issued judgments in two value added tax (VAT) cases concerning application of the reverse-charge mechanism in Hungary. Comments on cases C-564/15 (Farkas) and C-691/17...