The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/2.4:2.4 The basic features and character of the EU VAT system
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/2.4
2.4 The basic features and character of the EU VAT system
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS595915:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Toon alle voetnoten
Voetnoten
Voetnoten
S.B. Cornielje, Fusies en overnames in de Europese btw, Fiscale Monografieën 146, Wolters Kluwer (Netherlands) 2016, p. 40.
Deze functie is alleen te gebruiken als je bent ingelogd.
The nature or character is a basic feature of the EU VAT. The character of any piece of positive written law defines the purpose of that law. The character of the EU VAT system defines the purpose of the EU VAT system. The purpose provides an answer to the questions what should be taxed (the object of the tax) and who should be taxed (the tax subject).1
2.4.1 VAT: a tax on consumption2.4.2 VAT: a tax on consumer expenditure2.4.3 VAT: a general tax on expenditure for private consumption2.4.4 VAT: a tax on expenditure for local private consumption