Exemples du corpus de texte pour VAT
1. MTIC fraud occurs when a trader imports goods free of VAT, then sells them on with the 17.5% VAT added and disappears with the VAT money.
2. The Zen Vision: M will retail for $34' plus VAT, compared with Apple‘s iPod video, which costs $32' plus VAT.
3. The VAT is reimbursed and, accordingly, the amount to be borrowed decreases by the VAT–refunded sum.
4. It is completely illogical to charge full VAT on repairs to homes, but have no VAT on new–build.
5. Carousel fraudsters import mobile phones from another EU country free of VAT, sell them on with the VAT added and then simply disappear without handing the VAT to HMRC.