V24.101 Plastic Packaging Tax—Overview

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Commentary

Part V24 Plastic packaging tax

V24.101 Plastic packaging tax—overview

Plastic packaging tax is a tax levied on plastic packaging containing less than 30% recycled plastic which is

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V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V3.518 Changes in consideration

V16.885 New time of supply rules for on-going supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

V21.151 Credits and repayments

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V5.136A Time limit for making a VAT assessment—categories of assessment

V3.125 Supplies made in the course or furtherance of business

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V2.226 Business transferred as a going concern (TOGC)

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

VAT 1614A Notification of an option to tax – Option to tax land and property

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V24.101 Plastic packaging tax—overview

Part V24 Plastic packaging tax

V24.101 Plastic packaging tax—overview

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V3.518 Changes in consideration

V16.885 New time of supply rules for on-going supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.156 Value—apportionment of consideration

V21.151 Credits and repayments

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V5.136A Time limit for making a VAT assessment—categories of assessment

V3.125 Supplies made in the course or furtherance of business

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V2.226 Business transferred as a going concern (TOGC)

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

VAT 1614A Notification of an option to tax – Option to tax land and property

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V24.101 Plastic packaging tax—overview

Part V24 Plastic packaging tax

V24.101 Plastic packaging tax—overview

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