John McGuinness (Carlow-Kilkenny, Fianna Fail)
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I would like a note on this because I would like to see how it is done. How does a supplier selling a product to the market within Europe become liable for VAT? If the same product goes to the USA, what is the rule on VAT? If a product is sold and sent abroad to Europe or America, and comes back to Ireland for repair, what is the VAT rule?