Uncategorized UK rules on mobile phone top-up VAT 01 February 201612 views1 min read http://www.vatlive.com/european-news/uk-rules-on-mobile-phone-top-up-vat/ Maya Marinova. Reference for a preliminary ruling. National provisions on the taxable amount. Administrativen sad Veliko Tarnovo VAT treatment on the transfer of EU rural rights of single payment together with the land.