20006N używane Część alternatora kup online, niskie ceny 40 strona

4

Alternator

Pobrano z:Peugeot 206 1992 1124cm3 60kW ManualnaPodobny kod części

0986049700

063321734010

063731589010

101505

10442390

111115

12090065

13301

193481

1986A01818

200069

200157

210347

210347A

210508

210508A

2136977

21493N

2201150

225520080000

225520080006

225520080340

225520080342

225520080500

225520080505

225520080968

229120902

27060YV010

283949

301589RI

301589RIV

3115992

3115993

3115996

3115997

32437355

40072

437357

439692

439695

440280

4819003

4970

4G0086

4G0086R

5515081

56744

57054K

57055C

57055V

57057E

57057F

5705CQ

831024034

8EL012427061

9090147

9636204680

9638275480

9638275780

9642880180

9656003780

A12VA0125A2

A131754

A3256

A3417PR

A3768S

ACCBA1589

AL02083

AL110JM

AL201150

ASPL

AUTOELECTRO

BOSCH

CA1589VALEOR

CAL15241AS

CAL15241GS

CAL15241RS

CASCO

CEVAM

DAN1336

EAA

EAI

ELSTOCK

F032112469

FRIESEN

G106734

G107971

G107972

GE1001

H5515081

HCPARTS

HELLA

K9638275480

L49700

LAUBER

LRB00494

LUCAS

MOTOROLA

N5112127

NRG31242

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA1116

SKGN0320085

STX100203R

V221350001

VALEO

WAL00167

WG1916830

WG2196869

WG2280971

WG2471532

WG2471535

WOODAUTO

Nerings, SIA

390,83 zł

+Dostawa: --

Z VAT

4

Alternator

Pobrano z:Peugeot 206 CC 1996 1360cm3 75kW ManualnaPodobny kod części

0986049700

063321734010

063731589010

101505

10442390

111115

12090065

13301

193481

1986A01818

200069

200157

210347

210347A

210508

210508A

2136977

21493N

2201150

225520080000

225520080006

225520080340

225520080342

225520080500

225520080505

225520080968

229120902

27060YV010

283949

301589RI

301589RIV

3115992

3115993

3115996

3115997

32437355

40072

437357

439692

439695

440280

4819003

4970

4G0086

4G0086R

5515081

56744

57054K

57055C

57055V

57057E

57057F

5705CQ

831024034

8EL012427061

9090147

9636204680

9638275480

9638275780

9642880180

9656003780

A12VA0125A2

A131754

A3256

A3417PR

A3768S

ACCBA1589

AL02083

AL110JM

AL201150

ASPL

AUTOELECTRO

BOSCH

CA1589VALEOR

CAL15241AS

CAL15241GS

CAL15241RS

CASCO

CEVAM

DAN1336

EAA

EAI

ELSTOCK

F032112469

FRIESEN

G106734

G107971

G107972

GE1001

H5515081

HCPARTS

HELLA

K9638275480

L49700

LAUBER

LRB00494

LUCAS

MOTOROLA

N5112127

NRG31242

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA1116

SKGN0320085

STX100203R

V221350001

VALEO

WAL00167

WG1916830

WG2196869

WG2280971

WG2471532

WG2471535

WOODAUTO

Nerings, SIA

390,83 zł

+Dostawa: --

Z VAT

4

Alternator

Pobrano z:Peugeot 206 1992 1360cm3 75kW ManualnaPodobny kod części

0986049700

063321734010

063731589010

101505

10442390

111115

12090065

13301

193481

1986A01818

200069

200157

210347

210347A

210508

210508A

2136977

21493N

2201150

225520080000

225520080006

225520080340

225520080342

225520080500

225520080505

225520080968

229120902

27060YV010

283949

301589RI

301589RIV

3115992

3115993

3115996

3115997

32437355

40072

437357

439692

439695

440280

4819003

4970

4G0086

4G0086R

5515081

56744

57054K

57055C

57055V

57057E

57057F

5705CQ

831024034

8EL012427061

9090147

9636204680

9638275480

9638275780

9642880180

9656003780

A12VA0125A2

A131754

A3256

A3417PR

A3768S

ACCBA1589

AL02083

AL110JM

AL201150

ASPL

AUTOELECTRO

BOSCH

CA1589VALEOR

CAL15241AS

CAL15241GS

CAL15241RS

CASCO

CEVAM

DAN1336

EAA

EAI

ELSTOCK

F032112469

FRIESEN

G106734

G107971

G107972

GE1001

H5515081

HCPARTS

HELLA

K9638275480

L49700

LAUBER

LRB00494

LUCAS

MOTOROLA

N5112127

NRG31242

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA1116

SKGN0320085

STX100203R

V221350001

VALEO

WAL00167

WG1916830

WG2196869

WG2280971

WG2471532

WG2471535

WOODAUTO

Nerings, SIA

390,83 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:BMW 3 E46 1994 1995cm3 116kW ManualnaPodobny kod części

CA1757

063731757010

10443518

112880

11443518

12048920

12317789980

12317789983

12317797660

12317797661

13633

188505

188742

1986A01334

200037

200050

200066

210506

210530

210530A

210736

210736A

2137089

2151581502

215534150000

215534150280

215534150340

215534150346

215534150500

215534150505

23890N

285508

301757RI

301757RIV

3115412

3115413

3115415

32048921

3EFFE

437452

437583

439487

439567

4778

4848921

4892

4G0045

4G0045R

550525

5515095

5515269

57016

831011047

8EL011711601

9090317

A0942S

A12VA0024

A12VA0024A2

A131962

A3070

A3070PR

A3070SR

ACCBA1757

AINDE

AL02567

AL135JM

ASPL

AUTOELECTRO

BOSCH

CA1757VALEOCN

CAL10A83AS

CAL15332GS

CAL15357AS

CAL15357GS

CASCO

CEVAM

DAN1536

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113881

G107763

G107764

GHIBAUDI

H5515095

H5515269

HCPARTS

HELLA

IKA

IR6318

KRAUF

KUHNER

L48920

LRA02891

LUCAS

MAGNETIMARELLI

NRG29741

NRGV2

POWERMAX

PSH

QRA1004

RHIAG

RNL

ROLLCO

SIOM

SKGN0320044

STARLINE

STX100026R

TTAL001009

TTAL001049

V101350116

V201350008

V201350011

VALEO

WAL00046

WG2196873

WG2196914

WG2280925

WG2471398

WG2471445

WOODAUTO

YLE500170

Nerings, SIA

729,22 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:BMW 3 E46 1994 2993cm3 204kW ManualnaPodobny kod części

CA1757

063731757010

10443518

112880

11443518

12048920

12317789980

12317789983

12317797660

12317797661

13633

188505

188742

1986A01334

200037

200050

200066

210506

210530

210530A

210736

210736A

2137089

2151581502

215534150000

215534150280

215534150340

215534150346

215534150500

215534150505

23890N

285508

301757RI

301757RIV

3115412

3115413

3115415

32048921

3EFFE

437452

437583

439487

439567

4778

4848921

4892

4G0045

4G0045R

550525

5515095

5515269

57016

831011047

8EL011711601

9090317

A0942S

A12VA0024

A12VA0024A2

A131962

A3070

A3070PR

A3070SR

ACCBA1757

AINDE

AL02567

AL135JM

ASPL

AUTOELECTRO

BOSCH

CA1757VALEOCN

CAL10A83AS

CAL15332GS

CAL15357AS

CAL15357GS

CASCO

CEVAM

DAN1536

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113881

G107763

G107764

GHIBAUDI

H5515095

H5515269

HCPARTS

HELLA

IKA

IR6318

KRAUF

KUHNER

L48920

LRA02891

LUCAS

MAGNETIMARELLI

NRG29741

NRGV2

POWERMAX

PSH

QRA1004

RHIAG

RNL

ROLLCO

SIOM

SKGN0320044

STARLINE

STX100026R

TTAL001009

TTAL001049

V101350116

V201350008

V201350011

VALEO

WAL00046

WG2196873

WG2196914

WG2280925

WG2471398

WG2471445

WOODAUTO

YLE500170

Nerings, SIA

729,22 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:BMW 3 E46 1994 1995cm3 116kW ManualnaPodobny kod części

CA1757

063731757010

10443518

112880

11443518

12048920

12317789980

12317789983

12317797660

12317797661

13633

188505

188742

1986A01334

200037

200050

200066

210506

210530

210530A

210736

210736A

2137089

2151581502

215534150000

215534150280

215534150340

215534150346

215534150500

215534150505

23890N

285508

301757RI

301757RIV

3115412

3115413

3115415

32048921

3EFFE

437452

437583

439487

439567

4778

4848921

4892

4G0045

4G0045R

550525

5515095

5515269

57016

831011047

8EL011711601

9090317

A0942S

A12VA0024

A12VA0024A2

A131962

A3070

A3070PR

A3070SR

ACCBA1757

AINDE

AL02567

AL135JM

ASPL

AUTOELECTRO

BOSCH

CA1757VALEOCN

CAL10A83AS

CAL15332GS

CAL15357AS

CAL15357GS

CASCO

CEVAM

DAN1536

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113881

G107763

G107764

GHIBAUDI

H5515095

H5515269

HCPARTS

HELLA

IKA

IR6318

KRAUF

KUHNER

L48920

LRA02891

LUCAS

MAGNETIMARELLI

NRG29741

NRGV2

POWERMAX

PSH

QRA1004

RHIAG

RNL

ROLLCO

SIOM

SKGN0320044

STARLINE

STX100026R

TTAL001009

TTAL001049

V101350116

V201350008

V201350011

VALEO

WAL00046

WG2196873

WG2196914

WG2280925

WG2471398

WG2471445

WOODAUTO

YLE500170

Nerings, SIA

729,22 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:BMW 3 E46 1994 1995cm3 150kW ManualnaPodobny kod części

CA1757

063731757010

10443518

112880

11443518

12048920

12317789980

12317789983

12317797660

12317797661

13633

188505

188742

1986A01334

200037

200050

200066

210506

210530

210530A

210736

210736A

2137089

2151581502

215534150000

215534150280

215534150340

215534150346

215534150500

215534150505

23890N

285508

301757RI

301757RIV

3115412

3115413

3115415

32048921

3EFFE

437452

437583

439487

439567

4778

4848921

4892

4G0045

4G0045R

550525

5515095

5515269

57016

831011047

8EL011711601

9090317

A0942S

A12VA0024

A12VA0024A2

A131962

A3070

A3070PR

A3070SR

ACCBA1757

AINDE

AL02567

AL135JM

ASPL

AUTOELECTRO

BOSCH

CA1757VALEOCN

CAL10A83AS

CAL15332GS

CAL15357AS

CAL15357GS

CASCO

CEVAM

DAN1536

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113881

G107763

G107764

GHIBAUDI

H5515095

H5515269

HCPARTS

HELLA

IKA

IR6318

KRAUF

KUHNER

L48920

LRA02891

LUCAS

MAGNETIMARELLI

NRG29741

NRGV2

POWERMAX

PSH

QRA1004

RHIAG

RNL

ROLLCO

SIOM

SKGN0320044

STARLINE

STX100026R

TTAL001009

TTAL001049

V101350116

V201350008

V201350011

VALEO

WAL00046

WG2196873

WG2196914

WG2280925

WG2471398

WG2471445

WOODAUTO

YLE500170

Nerings, SIA

729,22 zł

+Dostawa: --

Z VAT

7

Alternator

Pobrano z:BMW 3 E46 1994 1995cm3 150kW ManualnaPodobny kod części

CA1757

063731757010

10443518

112880

11443518

12048920

12317789980

12317789983

12317797660

12317797661

13633

188505

188742

1986A01334

200037

200050

200066

210506

210530

210530A

210736

210736A

2137089

2151581502

215534150000

215534150280

215534150340

215534150346

215534150500

215534150505

23890N

285508

301757RI

301757RIV

3115412

3115413

3115415

32048921

3EFFE

437452

437583

439487

439567

4778

4848921

4892

4G0045

4G0045R

550525

5515095

5515269

57016

831011047

8EL011711601

9090317

A0942S

A12VA0024

A12VA0024A2

A131962

A3070

A3070PR

A3070SR

ACCBA1757

AINDE

AL02567

AL135JM

ASPL

AUTOELECTRO

BOSCH

CA1757VALEOCN

CAL10A83AS

CAL15332GS

CAL15357AS

CAL15357GS

CASCO

CEVAM

DAN1536

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032113881

G107763

G107764

GHIBAUDI

H5515095

H5515269

HCPARTS

HELLA

IKA

IR6318

KRAUF

KUHNER

L48920

LRA02891

LUCAS

MAGNETIMARELLI

NRG29741

NRGV2

POWERMAX

PSH

QRA1004

RHIAG

RNL

ROLLCO

SIOM

SKGN0320044

STARLINE

STX100026R

TTAL001009

TTAL001049

V101350116

V201350008

V201350011

VALEO

WAL00046

WG2196873

WG2196914

WG2280925

WG2471398

WG2471445

WOODAUTO

YLE500170

Nerings, SIA

729,22 zł

+Dostawa: --

Z VAT

8

Alternator

Pobrano z:Renault Megane I 1991 1870cm3 102kW ManualnaPodobny kod części

CA1572

10443561

111243

12043090

1986A01695

200085

200155

201557

20506N

210053

210053A

210053R

2137046

2137076

2301781202

283702

301572RI

301572RIV

3122255

3122256

3122257

3122258

32043091

3EFFE

4022

4309

437322

437347

439319

467547

4839798

4G0712

4G0712R

5515229

56795

575559120000

575559120310

575559120340

575559120500

575559120505

7711134722

8200054588

8200107686

8251648

8602556

8EL011710521

9043091

A12VA1170

A12VA1170A2

A133727

A3073

A3073P

A3073PINA

ACCBA1572

AINDE

AL01841

ANDEL

AUTOELECTRO

BOSCH

CA1572VALEOCN

CAL15104AS

CAL15104GS

CAL15104OS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032112458

FRIESEN

G102154

G107238

G107394

GPARTS

H5515229

HCPARTS

HELLA

IR7227

KUHNER

L43090

LAUBER

LOGISTIK

LRB00507

LUCAS

MAHLE

MG89

NRG25335

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2913

RHIAG

RNL

SIDAT

SIOM

STARLINE

STX100370R

STX101817

TTAL001255

VALEO

WAL00334

WG2044039

WG2280752

WG2315412

WG2471340

WOODAUTO

Nerings, SIA

686,93 zł

+Dostawa: --

Z VAT

8

Alternator

Pobrano z:Renault Megane I 1991 1870cm3 102kW ManualnaPodobny kod części

CA1572

10443561

111243

12043090

1986A01695

200085

200155

201557

20506N

210053

210053A

210053R

2137046

2137076

2301781202

283702

301572RI

301572RIV

3122255

3122256

3122257

3122258

32043091

3EFFE

4022

4309

437322

437347

439319

467547

4839798

4G0712

4G0712R

5515229

56795

575559120000

575559120310

575559120340

575559120500

575559120505

7711134722

8200054588

8200107686

8251648

8602556

8EL011710521

9043091

A12VA1170

A12VA1170A2

A133727

A3073

A3073P

A3073PINA

ACCBA1572

AINDE

AL01841

ANDEL

AUTOELECTRO

BOSCH

CA1572VALEOCN

CAL15104AS

CAL15104GS

CAL15104OS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032112458

FRIESEN

G102154

G107238

G107394

GPARTS

H5515229

HCPARTS

HELLA

IR7227

KUHNER

L43090

LAUBER

LOGISTIK

LRB00507

LUCAS

MAHLE

MG89

NRG25335

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2913

RHIAG

RNL

SIDAT

SIOM

STARLINE

STX100370R

STX101817

TTAL001255

VALEO

WAL00334

WG2044039

WG2280752

WG2315412

WG2471340

WOODAUTO

Nerings, SIA

686,93 zł

+Dostawa: --

Z VAT

8

Alternator

Pobrano z:Renault Megane I 1991 1870cm3 64kW ManualnaPodobny kod części

CA1572

10443561

111243

12043090

1986A01695

200085

200155

201557

20506N

210053

210053A

210053R

2137046

2137076

2301781202

283702

301572RI

301572RIV

3122255

3122256

3122257

3122258

32043091

3EFFE

4022

4309

437322

437347

439319

467547

4839798

4G0712

4G0712R

5515229

56795

575559120000

575559120310

575559120340

575559120500

575559120505

7711134722

8200054588

8200107686

8251648

8602556

8EL011710521

9043091

A12VA1170

A12VA1170A2

A133727

A3073

A3073P

A3073PINA

ACCBA1572

AINDE

AL01841

ANDEL

AUTOELECTRO

BOSCH

CA1572VALEOCN

CAL15104AS

CAL15104GS

CAL15104OS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032112458

FRIESEN

G102154

G107238

G107394

GPARTS

H5515229

HCPARTS

HELLA

IR7227

KUHNER

L43090

LAUBER

LOGISTIK

LRB00507

LUCAS

MAHLE

MG89

NRG25335

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2913

RHIAG

RNL

SIDAT

SIOM

STARLINE

STX100370R

STX101817

TTAL001255

VALEO

WAL00334

WG2044039

WG2280752

WG2315412

WG2471340

WOODAUTO

Nerings, SIA

686,93 zł

+Dostawa: --

Z VAT

8

Alternator

Pobrano z:Renault Megane I 1991 1870cm3 98kW ManualnaPodobny kod części

CA1572

10443561

111243

12043090

1986A01695

200085

200155

201557

20506N

210053

210053A

210053R

2137046

2137076

2301781202

283702

301572RI

301572RIV

3122255

3122256

3122257

3122258

32043091

3EFFE

4022

4309

437322

437347

439319

467547

4839798

4G0712

4G0712R

5515229

56795

575559120000

575559120310

575559120340

575559120500

575559120505

7711134722

8200054588

8200107686

8251648

8602556

8EL011710521

9043091

A12VA1170

A12VA1170A2

A133727

A3073

A3073P

A3073PINA

ACCBA1572

AINDE

AL01841

ANDEL

AUTOELECTRO

BOSCH

CA1572VALEOCN

CAL15104AS

CAL15104GS

CAL15104OS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032112458

FRIESEN

G102154

G107238

G107394

GPARTS

H5515229

HCPARTS

HELLA

IR7227

KUHNER

L43090

LAUBER

LOGISTIK

LRB00507

LUCAS

MAHLE

MG89

NRG25335

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2913

RHIAG

RNL

SIDAT

SIOM

STARLINE

STX100370R

STX101817

TTAL001255

VALEO

WAL00334

WG2044039

WG2280752

WG2315412

WG2471340

WOODAUTO

Nerings, SIA

686,93 zł

+Dostawa: --

Z VAT

8

Alternator

Pobrano z:Renault Megane I 1991 1870cm3 102kW ManualnaPodobny kod części

CA1572

10443561

111243

12043090

1986A01695

200085

200155

201557

20506N

210053

210053A

210053R

2137046

2137076

2301781202

283702

301572RI

301572RIV

3122255

3122256

3122257

3122258

32043091

3EFFE

4022

4309

437322

437347

439319

467547

4839798

4G0712

4G0712R

5515229

56795

575559120000

575559120310

575559120340

575559120500

575559120505

7711134722

8200054588

8200107686

8251648

8602556

8EL011710521

9043091

A12VA1170

A12VA1170A2

A133727

A3073

A3073P

A3073PINA

ACCBA1572

AINDE

AL01841

ANDEL

AUTOELECTRO

BOSCH

CA1572VALEOCN

CAL15104AS

CAL15104GS

CAL15104OS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032112458

FRIESEN

G102154

G107238

G107394

GPARTS

H5515229

HCPARTS

HELLA

IR7227

KUHNER

L43090

LAUBER

LOGISTIK

LRB00507

LUCAS

MAHLE

MG89

NRG25335

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2913

RHIAG

RNL

SIDAT

SIOM

STARLINE

STX100370R

STX101817

TTAL001255

VALEO

WAL00334

WG2044039

WG2280752

WG2315412

WG2471340

WOODAUTO

Nerings, SIA

686,93 zł

+Dostawa: --

Z VAT

8

Alternator

Pobrano z:Renault Megane I 1991 1870cm3 98kW ManualnaPodobny kod części

CA1572

10443561

111243

12043090

1986A01695

200085

200155

201557

20506N

210053

210053A

210053R

2137046

2137076

2301781202

283702

301572RI

301572RIV

3122255

3122256

3122257

3122258

32043091

3EFFE

4022

4309

437322

437347

439319

467547

4839798

4G0712

4G0712R

5515229

56795

575559120000

575559120310

575559120340

575559120500

575559120505

7711134722

8200054588

8200107686

8251648

8602556

8EL011710521

9043091

A12VA1170

A12VA1170A2

A133727

A3073

A3073P

A3073PINA

ACCBA1572

AINDE

AL01841

ANDEL

AUTOELECTRO

BOSCH

CA1572VALEOCN

CAL15104AS

CAL15104GS

CAL15104OS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032112458

FRIESEN

G102154

G107238

G107394

GPARTS

H5515229

HCPARTS

HELLA

IR7227

KUHNER

L43090

LAUBER

LOGISTIK

LRB00507

LUCAS

MAHLE

MG89

NRG25335

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2913

RHIAG

RNL

SIDAT

SIOM

STARLINE

STX100370R

STX101817

TTAL001255

VALEO

WAL00334

WG2044039

WG2280752

WG2315412

WG2471340

WOODAUTO

Nerings, SIA

686,93 zł

+Dostawa: --

Z VAT

8

Alternator

Pobrano z:Renault Megane I 1991 1870cm3 98kW ManualnaPodobny kod części

CA1572

10443561

111243

12043090

1986A01695

200085

200155

201557

20506N

210053

210053A

210053R

2137046

2137076

2301781202

283702

301572RI

301572RIV

3122255

3122256

3122257

3122258

32043091

3EFFE

4022

4309

437322

437347

439319

467547

4839798

4G0712

4G0712R

5515229

56795

575559120000

575559120310

575559120340

575559120500

575559120505

7711134722

8200054588

8200107686

8251648

8602556

8EL011710521

9043091

A12VA1170

A12VA1170A2

A133727

A3073

A3073P

A3073PINA

ACCBA1572

AINDE

AL01841

ANDEL

AUTOELECTRO

BOSCH

CA1572VALEOCN

CAL15104AS

CAL15104GS

CAL15104OS

CASCO

CEVAM

EAA

EAI

ELECTROLOG

ELSTOCK

ERA

F032112458

FRIESEN

G102154

G107238

G107394

GPARTS

H5515229

HCPARTS

HELLA

IR7227

KUHNER

L43090

LAUBER

LOGISTIK

LRB00507

LUCAS

MAHLE

MG89

NRG25335

NRGV2

POWERMAX

PRESTOLITE

PSH

QRA2913

RHIAG

RNL

SIDAT

SIOM

STARLINE

STX100370R

STX101817

TTAL001255

VALEO

WAL00334

WG2044039

WG2280752

WG2315412

WG2471340

WOODAUTO

Nerings, SIA

686,93 zł

+Dostawa: --

Z VAT