Other member states' legislation

V1.243 Relevant legislation

References in VATA 1994 to the law of another EU member state are construed as confined to so much of the law of that member state as, for the time being, has effect for the purposes of any EU legislation relating to VAT1. For EU legislation relating to VAT, see V1.220–230.

Regulations may make provision for proving2


    (1)     the effect of any provisions of the law of any other member state;


    (2)     that provisions of any such law correspond, in relation to any EU member state, to any provision in VATA 1994; and

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