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MEANS OF TRANSPORT - HIRE

Rate

Standard rate

Remarks

Leasing of means of transport to non EU customers. Concessionally Art9.3(a) of 6th Dir. Applies. Place of effective use and enjoyment is place of supply. Section 35 deals with Use and enjoyment provisions.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a), 34

Published: 03 August 2018 Print this page

 
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