Priority rule: special-regime VAT provisions prevail over conflicting general VAT provisions to the extent of inconsistency. Where a provision in the Chapter on special regimes is inconsistent with a provision in the general VAT chapter, the special regimes provision prevails to the extent of the inconsistency, creating a statutory conflict-resolution hierarchy between specialized and general VAT provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Priority rule: special-regime VAT provisions prevail over conflicting general VAT provisions to the extent of inconsistency.
Where a provision in the Chapter on special regimes is inconsistent with a provision in the general VAT chapter, the special regimes provision prevails to the extent of the inconsistency, creating a statutory conflict-resolution hierarchy between specialized and general VAT provisions.
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