The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/1.3:1.3 Research questions
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/1.3
1.3 Research questions
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS597142:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
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This research is aimed at answering how transactions involving vouchers should be treated from an EU VAT perspective, under the current rules as well as under desired or appropriate rules/law, as (amongst other things) based on the economic and commercial reality of the relevant transactions. Given that voucher transactions can take many different shapes and forms, I have based this research on the VAT treatment of the promotional activities underlying the voucher transactions. This means that I will also have to establish the current and desired or appropriate VAT treatment of these underlying promotional activities. For that purpose, I will also answer the following, preliminary, questions:
How to determine whether a supply is made free of charge?
How to determine whether a supply that is part of a composite supply (or: an element in a composite supply) that is made for consideration, is made free of charge?
What is and what should be the VAT treatment of discounts or rebates granted to other persons than the actual recipient of the original transaction?
Which free supplies are and should be taxed and how can this be best achieved?
What is and what should be the taxable basis or taxable amount for free supplies?
What is and what should be the taxable amount or taxable basis for barter transactions?
Can the VAT on costs incurred for performing promotional activities always be fully deducted? Should it always be deductible?
The culmination of the answers to the above questions will then lead to the answer to the final question:
How should transactions involving vouchers, in the context of promotional activities, be treated from an EU VAT perspective?
Where I answer the question about how certain transactions should be treated from an EU VAT perspective, I will test this ‘desired’ treatment against the referencing system I describe in Section 1.4.
Where relevant, I will answer these questions, applying positive EU law and case law and testing this against the basic principles of EU VAT as well as the main features of EU VAT.