VAT: Prepayment rule: equivalence principle | Practical Law
The Court of Appeal has held that the VAT prepayment rule in section 84(3) of the Value Added Tax Act 1994 does not breach the EU law principle of equivalence.
The Court of Appeal has held that the VAT prepayment rule in section 84(3) of the Value Added Tax Act 1994 does not breach the EU law principle of equivalence.