VAT

• (a) Value Added Tax Act 1994: Schedule 8 (Group 8—Transport) Extracts
• (b) Directive 2006/112/EC: Extracts
• (c) List of Member States of the European Union as at 1 July 2017
• (d) The European Union Directives relevant to the operation of VAT
• (e) Summary of the Italian flat rate reduction of the taxable basis under Administrative Ruling No.49/2002 as confirmed by Administrative Ruling No.43/2011

(a) Value Added Tax Act 1994: Schedule 8 (Group 8 —Transport) Extracts