The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.4.1:5.4.1 Discounts at the time of the supply
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.4.1
5.4.1 Discounts at the time of the supply
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS599440:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Toon alle voetnoten
Voetnoten
Voetnoten
Article 79(b) of the EU VAT Directive.
Deze functie is alleen te gebruiken als je bent ingelogd.
The relevant EU VAT rules state that the taxable amount shall not include price discounts and rebates granted to the customer and obtained by him at the time of the supply.1 This is in line with the rules as described above.