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F Factoring – see Debts Fairs – see Amusement parks and fairgrounds; Exhibitions and trade fairs Farming – see also Agricultural production activities and services accountable persons, election to be , VATCA 2010, s 6 aggregation of income, S I 313/1997 auctioneering livestock, IL, January 2010/5 definition of farmer , VATCA 2010, s 4 ; IL, May 2010/2 flat-rate farmers , VATA 1972, s 12A; VATCA 2010, ss 86, 86(1); 77/388/EEC, art 25; IL, May 2010/5 distance sales, IL, May 2010/7 intra-Community acquisitions , VATCA 2010, s 24 ; IL, May 2010/8 intra-Community supplies, IL, May 2010/6 intra EU transactions, IL, March 2016 invoices and documents , VATA 1972, s 17; VATCA 2010, s 68 ; SI 548/2006, reg 11; SI 639/2010, reg. 22; IL, ...
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- Edited by:
- Bloomsbury Professional
- Publisher:
- Bloomsbury Professional
- Law Stated At:
- 10 April 2025
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