Links from Section 32A | ||
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Act | Linked to | Context |
Value-Added Tax Consolidation Act 2010 |
(4) This section does not apply to transactions in which a taxable person facilitates (within the meaning of section 91G(1)), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods and is the deemed supplier of those goods under Article 14a of the VAT Directive. |
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Links to Section 32A (from within TaxSource Total) | ||
None |