The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/7.4:7.4 Bartering and VAT – conceptual difficulties
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/7.4
7.4 Bartering and VAT – conceptual difficulties
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS601742:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
7.4.0 Inleiding7.4.1 Using a good or service for a taxable supply7.4.2 Using a good or service as payment/consideration for a taxable supply7.4.3 Can the supply of a good or service be a payment at the same time?7.4.4 The value of the consideration for a supply is the amount paid by the supplier for making that supply?