Summary

Guidance on the treatment of trade unions and professional bodies under EC VAT law

Contents

  1. VTUPB0500
    Data Protection
  2. VTUPB1000
    Background and law
  3. VTUPB2000
    Criteria that all the bodies must fulfil
  4. VTUPB3000
    Item 1(a) trade unions
  5. VTUPB4000
    Item 1(b) professional associations
  6. VTUPB5000
    Item 1(c) branch of knowledge / professional expertise
  7. VTUPB6000
    Item 1(d) Representational associations
  8. VTUPB6500
    Item 1(e) Political, religious, patriotic, philosophical, philanthropic and civic bodies
  9. VTUPB7000
    Apportionment; retrospective registration claims
  10. VTUPB9000
    Treatment of particular types of supply by Group 9 bodies
  11. VTUPBUPDATE001
    update index