问答题
问答题
(a) Set out the particulars which must be contained in a VAT invoice. (4 marks)
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问答题
(b) State, giving reasons, the significance of a valid VAT invoice for the purchaser of the goods/services, who is registered for VAT. (4 marks)
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问答题
(c) State when the provider of a vatable service must issue a valid invoice. (2 marks)
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问答题
(d) State, giving reasons, whether you agree with the vendor’s agent that the client, who is purchasing the business, will obtain a credit for the VAT element of the purchase price. (3 marks)
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问答题
(e) State, giving reasons, whether you agree with the Revenue official’s assertion that Irish domestic VAT law over-rides a decision of the European Court of Justice. (2 marks)
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【答案解析】