VAT Case Notes

Australia:- Foreign currencyAustria:- Proof of transport- Good faithBrazil: - IPI export regime- Rate of COFINSCanada:- Ambulance services- Group audit- Information about third parties- Tour packages to non-residents- The real recipientIndia:- Advertising expensesItaly:- Tax amnestyNetherlands: - Documentary evidence- Deduction of input tax- Tax-staggering schemeRussia:- Time of recovery- Services relating to imports- Returned goods- Recovery of VAT on construction- Amended invoices- VAT offsetting- Advertising expenses- Due diligenceSouth Africa:- Supplies without considerationSpain:- Default interestSweden:- Management of assets- Activities of trade unionsUnited Kingdom:- Interest- Tax-free margin scheme goods- Advertisements for mixed transactions (1)- Advertisements for mixed transactions (2)- Joint recipientsUnited States:- Alabama - Goods used by service provider- Iowa - Internet Services - Massachusetts - Presumed use- Missouri - Tickets for resale- Pennsylvania - Permanently installed medical equipment- Tennessee - Illegal drugs tax