The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.5.2.12:9.5.2.12 The appropriate EU VAT treatment of transactions involving MPVs (summary)
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.5.2.12
9.5.2.12 The appropriate EU VAT treatment of transactions involving MPVs (summary)
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS597167:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
Based on the above and taking into account the purpose of EU VAT and the economic and commercial reality of transactions involving MPVs, in my view the VAT treatment of these transactions under current law is appropriate.