The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.6:9.6 The VAT treatment of vouches that are not vouchers under the definition in the EU VAT Directive
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.6
9.6 The VAT treatment of vouches that are not vouchers under the definition in the EU VAT Directive
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS599463:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
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In Section 9.6 I research the VAT treatment of transactions involving vouchers that are not vouchers under the definition of Article 30a of the EU VAT Directive. I will examine four types of vouchers: tickets and stamps, discount vouchers, discount cards and so-called “vouchers-for-cash”.
9.6.1 Transport tickets, admission tickets to cinemas and museums, postage stamps or similar9.6.2 Discount vouchers9.6.3 Discount cards9.6.4 Vouchers-for-cash