VATF43230 - Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: contents

1. VATF43231

   Background & judgment
2. VATF43232

   The Mecsek principle in more detail
3. VATF43233

   Applying the Mecsek principle - the three limbs
4. VATF43234

   The need to obtain evidence
5. VATF43235

   What if a tax fraud has been committed by someone further down the supply chain from the customer?
6. VATF43236

   Does the Mecsek principle also apply to exports?
7. VATF43237

   Can I deny input tax using Kittel and zero rating using Mecsek?
8. VATF43238

   Making a submission and notifying the taxable person of your decision
9. VATF43239

   Obtaining further advice