CAL15282AS używane Alternator kup online, niskie ceny 17 strona

6

Alternator

Pobrano z:Volvo S40, V40 1990 1731cm3 115kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655BOSCHOEM

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

NRG5713

NRGV2

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

742,43 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Volvo S40, V40 1990 1731cm3 115kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655BOSCHOEM

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

NRG5713

NRGV2

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

742,43 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Volvo C70 1994 2319cm3 240kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655BOSCHOEM

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

NRG5713

NRGV2

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

742,43 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Volvo C70 1994 2435cm3 193kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655BOSCHOEM

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

NRG5713

NRGV2

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

742,43 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Volvo S70 V70 V70 XC 1995 2435cm3 170kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655BOSCHOEM

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

NRG5713

NRGV2

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

742,43 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Volvo S40, V40 1990 1948cm3 136kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655BOSCHOEM

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

NRG5713

NRGV2

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

742,43 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Volvo V70 1998 2435cm3 170kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655BOSCHOEM

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

NRG5713

NRGV2

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

742,43 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Volvo S40, V40 1995 77kW ManualnaPodobny kod części

CA1655

118914

12039170

13541N

201697

210181A

2381311202

2500559

284686

301056RI

301056RIR

3523420

3523422

3917

3EFFE

436653

444524

4934

4G1688R

5003971

5003975

5003996

56536

6849755

7701042288

7701499612

8111634

8111887

815503120010

8251639

8602082

8602138

9039170

9130002

9130003

9130217

9130273

9130274

9130485

9148301

9162423

9162424

9162683

9164941

9447863

A0628S

A135414

AINDE

AL02306

ASPL

BOSCH

CA1655IR

CAL10212AS

CAL10212RS

CAL15272AS

CAL15272GS

CAL15272RS

CASCO

CEVAM

DIXIE

EAA

EAI

ELSTOCK

F032112557

HCPARTS

HELLA

IR7406

KRAUF

KUHNER

L39170

LOGISTIK

LRB00376

LUCAS

MAGNETIMARELLI

POWERMAX

PRESTOLITE

QRA1320

RHIAG

ROLLCO

SIOM

STX100798

V951340370

VALEO

WILSON

WOODAUTO

Nerings, SIA

763,68 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:Renault Megane II 2000 1390cm3 98kW ManualnaPodobny kod części

063731762010

0986083440

10442380

10443737

112193

112641

12048610

12090269

13523

193421

1986A01271

200012

200079

200205

201257

210280

210280A

210280R

210394

210394A

2137010

2301931102

2303111102

2310000QAB

2310000QBA

23174N

23975N

284628

285510

300091

300208

301762RI

301762RIS

301762RIV

3122297

3122299

32082600

32439475

3EFFE

437434

437558

439475

439561

443036

4672

4681

4839785

4G0126

4G0126R

4G0445

4G0445R

535011610

550514

55101374G

55101410G

5515084

5515093

56838

57105

575568110000

575568110280

575568110340

7701474416

7701478093

7711497095

8014

8200100907

8200386806

8200667603

8200667608

831010105

8344

8EL011710741

9090316

9090632

9XU358038501

A01185SEG

A12BH0043

A12BH0147

A12VA0147A2

A133784

A133970

A3052

A3052P

A3052PINA

A3052PR

A3052S

A3786PR

ACCBA1652

ACCBA1762

AINDE

AL02254

AL02569

AL190JM

AL194JM

ASPL

AUTOELECTRO

BOSCH

CA1762VALEOR

CAL10B36GS

CAL15102AS

CAL15102GS

CAL15262AS

CAL15262GS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113940

F032116048

G104039

G104073

G107267

G107555

G107577

G107580

G107581

GA13475

GHIBAUDI

GPARTS

H55101374G

H55101410G

H5515084

H5515093

HCPARTS

HELLA

IR6535

IR7965

KRAUF

KUHNER

L60020

LAUBER

LOGISTIK

LRA02174

LRA02893

LUCAS

MAHLE

N511N27

NRG55590

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2054

QRA3232

RHIAG

RNL

SIDAT

SIOM

SKGN0320125

SKGN0320445

STARLINE

STX100027R

TTAL001076

V461350009

VALEO

WAL00094

WAL00213

WG1253692

WG2196870

WG2196872

WG2280987

WG2281141

WG2283130

WG2471390

WG2471441

WOODAUTO

Nerings, SIA

761,09 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:Renault Megane II 2000 1390cm3 98kW ManualnaPodobny kod części

CA1762

063731762010

0986083440

10442380

10443737

112193

112641

12048610

12090269

13523

193421

1986A01271

200012

200079

200205

201257

210280

210280A

210280R

210394

210394A

2137010

2301931102

2303111102

2310000QAB

2310000QBA

23174N

23975N

284628

285510

300091

300208

301762RI

301762RIS

301762RIV

3122297

3122299

32082600

32439475

3EFFE

437434

437558

439475

439561

443036

4672

4681

4839785

4G0126

4G0126R

4G0445

4G0445R

535011610

550514

55101374G

55101410G

5515084

5515093

56838

57105

575568110000

575568110280

575568110340

7701474416

7701478093

7711497095

8014

8200100907

8200386806

8200667603

8200667608

831010105

8344

8EL011710741

9090316

9090632

9XU358038501

A01185SEG

A12BH0043

A12BH0147

A12VA0147A2

A133784

A133970

A3052

A3052P

A3052PINA

A3052PR

A3052S

A3786PR

ACCBA1652

ACCBA1762

AINDE

AL02254

AL02569

AL190JM

AL194JM

ASPL

AUTOELECTRO

BOSCH

CA1762VALEOCN

CAL10B36GS

CAL15102AS

CAL15102GS

CAL15262AS

CAL15262GS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113940

F032116048

G104039

G104073

G107267

G107555

G107577

G107580

G107581

GA13475

GHIBAUDI

GPARTS

H55101374G

H55101410G

H5515084

H5515093

HCPARTS

HELLA

IR6535

IR7965

KRAUF

KUHNER

L60020

LAUBER

LOGISTIK

LRA02174

LRA02893

LUCAS

MAHLE

N511N27

NRG4811

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2054

QRA3232

RHIAG

RNL

SIDAT

SIOM

SKGN0320125

SKGN0320445

STARLINE

STX100027R

TTAL001076

V461350009

VALEO

WAL00094

WAL00213

WG1253692

WG2196870

WG2196872

WG2280987

WG2281141

WG2283130

WG2471390

WG2471441

WOODAUTO

Nerings, SIA

737,97 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Peugeot 406 1995 1997cm3 90kW ManualnaPodobny kod części

CA1553

0986044400

063731553010

101542

10442382

10443373

111407

11443373

12044400

13308

1986A01345

200065

200096

210243

210243A

2136975

21791N

225527150001

225527150010

225527150340

225527150395

225527150500

2291221502

283837

2Z421

300159

301553RI

301553RIK

301553RIV

3116043

3116044

3116047

3140068D02

3140068D02000

3140068D02LCP

32437210

4017

437210

439294

4440

45264

4890144

4G0049

4G0049R

535017910

5510397

56800

5702A0

5702A1

5705AA

5705ER

831010011

8641284002

8EL011710491

9090144

943355144010

943355230010

9467560380

9636254180

96408787

9640878780

9641302580

9645907580

9645907680

A01236SEG

A0832PR

A0832S

A12BH0076A2

A12VA0076A2

A131816

A3051

A3051P

A3051PINA

A3051SR

A3419PR

A3440PR

A3440SR

ACCBA1553

AL01963

AL174JM

ALZ421

AUTOELECTRO

BOSCH

CA1553VALEOCNT

CAL15232AS

CAL15232GS

CASCO

CEVAM

EAA

EAI

ELSTOCK

F032112461

FRIESEN

G105667

G105668

G107774

G107801

G107802

H5510397

HCPARTS

HELLA

IR7223

K9467560380

K9640878780

K9645907580

K9645907680

L41930

L44400

L68370

LAUBER

LRB00452

LUCAS

N5118025

NRG39102

NRGV2

POWERMAX

PRESTOLITE

QRA1343

QRA1416

S511I20

SKGN0320048

STX100073R

TTAL001196

VALEO

WAL00085

WG1253753

WG2174933

WG2280773

WG2471321

WOODAUTO

Nerings, SIA

683,95 zł

+Dostawa: --

Z VAT

6

Alternator

Pobrano z:Peugeot 406 1995 1997cm3 90kW ManualnaPodobny kod części

CA1553

0986044400

063731553010

101542

10442382

10443373

111407

11443373

12044400

13308

1986A01345

200065

200096

210243

210243A

2136975

21791N

225527150001

225527150010

225527150340

225527150395

225527150500

2291221502

283837

2Z421

300159

301553RI

301553RIK

301553RIV

3116043

3116044

3116047

3140068D02

3140068D02000

3140068D02LCP

32437210

4017

437210

439294

4440

45264

4890144

4G0049

4G0049R

535017910

5510397

56800

5702A0

5702A1

5705AA

5705ER

831010011

8641284002

8EL011710491

9090144

943355144010

943355230010

9467560380

9636254180

96408787

9640878780

9641302580

9645907580

9645907680

A01236SEG

A0832PR

A0832S

A12BH0076A2

A12VA0076A2

A131816

A3051

A3051P

A3051PINA

A3051SR

A3419PR

A3440PR

A3440SR

ACCBA1553

AL01963

AL174JM

ALZ421

AUTOELECTRO

BOSCH

CA1553VALEOCN

CAL15232AS

CAL15232GS

CASCO

CEVAM

EAA

EAI

ELSTOCK

F032112461

FRIESEN

G105667

G105668

G107774

G107801

G107802

H5510397

HCPARTS

HELLA

IR7223

K9467560380

K9640878780

K9645907580

K9645907680

L41930

L44400

L68370

LAUBER

LRB00452

LUCAS

N5118025

NRG23648

NRGV2

POWERMAX

PRESTOLITE

QRA1343

QRA1416

S511I20

SKGN0320048

STX100073R

TTAL001196

VALEO

WAL00085

WG1253753

WG2174933

WG2280773

WG2471321

WOODAUTO

Nerings, SIA

863,94 zł

+Dostawa: --

Z VAT

1

Alternator

Pobrano z:Peugeot 406 1995 1997cm3 90kW ManualnaPodobny kod części

CA1553

0986044400

063731553010

101542

10442382

10443373

111407

11443373

12044400

13308

1986A01345

200065

200096

210243

210243A

2136975

21791N

225527150001

225527150010

225527150340

225527150395

225527150500

2291221502

283837

2Z421

300159

301553RI

301553RIK

301553RIV

3116043

3116044

3116047

3140068D02

3140068D02000

3140068D02LCP

32437210

4017

437210

439294

4440

45264

4890144

4G0049

4G0049R

535017910

5510397

56800

5702A0

5702A1

5705AA

5705ER

831010011

8641284002

8EL011710491

9090144

943355144010

943355230010

9467560380

9636254180

96408787

9640878780

9641302580

9645907580

9645907680

A01236SEG

A0832PR

A0832S

A12BH0076A2

A12VA0076A2

A131816

A3051

A3051P

A3051PINA

A3051SR

A3419PR

A3440PR

A3440SR

ACCBA1553

AL01963

AL174JM

ALZ421

AUTOELECTRO

BOSCH

CA1553VALEOCN

CAL15232AS

CAL15232GS

CASCO

CEVAM

EAA

EAI

ELSTOCK

F032112461

FRIESEN

G105667

G105668

G107774

G107801

G107802

H5510397

HCPARTS

HELLA

IR7223

K9467560380

K9640878780

K9645907580

K9645907680

L41930

L44400

L68370

LAUBER

LRB00452

LUCAS

N5118025

NRG7914

NRGV2

POWERMAX

PRESTOLITE

QRA1343

QRA1416

S511I20

SKGN0320048

STX100073R

TTAL001196

VALEO

WAL00085

WG1253753

WG2174933

WG2280773

WG2471321

WOODAUTO

Nerings, SIA

863,94 zł

+Dostawa: --

Z VAT

1

Alternator

Pobrano z:Peugeot 406 1995 1997cm3 90kW ManualnaPodobny kod części

CA1553

0986044400

063731553010

101542

10442382

10443373

111407

11443373

12044400

13308

1986A01345

200065

200096

210243

210243A

2136975

21791N

225527150001

225527150010

225527150340

225527150395

225527150500

2291221502

283837

2Z421

300159

301553RI

301553RIK

301553RIV

3116043

3116044

3116047

3140068D02

3140068D02000

3140068D02LCP

32437210

4017

437210

439294

4440

45264

4890144

4G0049

4G0049R

535017910

5510397

56800

5702A0

5702A1

5705AA

5705ER

831010011

8641284002

8EL011710491

9090144

943355144010

943355230010

9467560380

9636254180

96408787

9640878780

9641302580

9645907580

9645907680

A01236SEG

A0832PR

A0832S

A12BH0076A2

A12VA0076A2

A131816

A3051

A3051P

A3051PINA

A3051SR

A3419PR

A3440PR

A3440SR

ACCBA1553

AL01963

AL174JM

ALZ421

AUTOELECTRO

BOSCH

CA1553VALEOCN

CAL15232AS

CAL15232GS

CASCO

CEVAM

EAA

EAI

ELSTOCK

F032112461

FRIESEN

G105667

G105668

G107774

G107801

G107802

H5510397

HCPARTS

HELLA

IR7223

K9467560380

K9640878780

K9645907580

K9645907680

L41930

L44400

L68370

LAUBER

LRB00452

LUCAS

N5118025

NRG4818

NRGV2

POWERMAX

PRESTOLITE

QRA1343

QRA1416

S511I20

SKGN0320048

STX100073R

TTAL001196

VALEO

WAL00085

WG1253753

WG2174933

WG2280773

WG2471321

WOODAUTO

Nerings, SIA

857,40 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:Renault Kangoo I 1994 1461cm3 57kW ManualnaPodobny kod części

063731762010

0986083440

10442380

10443737

112193

112641

12048610

12090269

13523

193421

1986A01271

200012

200079

200205

201257

210280

210280A

210280R

210394

210394A

2137010

2301931102

2303111102

2310000QAB

2310000QBA

23174N

23975N

284628

285510

300091

300208

301762RI

301762RIS

301762RIV

3122297

3122299

32082600

32439475

3EFFE

437434

437558

439475

439561

443036

4672

4681

4839785

4G0126

4G0126R

4G0445

4G0445R

535011610

550514

55101374G

55101410G

5515084

5515093

56838

57105

575568110000

575568110280

575568110340

7701474416

7701478093

7711497095

8014

8200100907

8200386806

8200667603

8200667608

831010105

8344

8EL011710741

9090316

9090632

9XU358038501

A01185SEG

A12BH0043

A12BH0147

A12VA0147A2

A133784

A133970

A3052

A3052P

A3052PINA

A3052PR

A3052S

A3786PR

ACCBA1652

ACCBA1762

AINDE

AL02254

AL02569

AL190JM

AL194JM

ASPL

AUTOELECTRO

BOSCH

CA1762VALEOR

CAL10B36GS

CAL15102AS

CAL15102GS

CAL15262AS

CAL15262GS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113940

F032116048

G104039

G104073

G107267

G107555

G107577

G107580

G107581

GA13475

GHIBAUDI

GPARTS

H55101374G

H55101410G

H5515084

H5515093

HCPARTS

HELLA

IR6535

IR7965

KRAUF

KUHNER

L60020

LAUBER

LOGISTIK

LRA02174

LRA02893

LUCAS

MAHLE

N511N27

NRG55590

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2054

QRA3232

RHIAG

RNL

SIDAT

SIOM

SKGN0320125

SKGN0320445

STARLINE

STX100027R

TTAL001076

V461350009

VALEO

WAL00094

WAL00213

WG1253692

WG2196870

WG2196872

WG2280987

WG2281141

WG2283130

WG2471390

WG2471441

WOODAUTO

Nerings, SIA

761,09 zł

+Dostawa: --

Z VAT