The EU VAT Treatment of Vouchers in the Context of Promotional Activities

Sluit

Einde inhoudsopgave

The EU VAT Treatment of Vouchers (FM nr. 157) 2019/7.10:7.10 Bartering and promotional activities: can ‘customer loyalty’ or ‘user data’ be consideration for a transaction under the current EU VAT rules?

The EU VAT Treatment of Vouchers in the Context of Promotional Activities

The EU VAT Treatment of Vouchers in the Context of Promotional Activities (Fiscale Monografieën nr. 157) 2019

Productinformatie

Chapter 1 Introduction

Chapter 2 Research framework

Chapter 3 Transactions that are subject to VAT and economic activities

Chapter 4 VAT treatment of composite supplies

Chapter 5 Discounts and rebates

Chapter 6 The VAT treatment of supplies for no consideration

Chapter 7 Bartering

7.1 Bartering as (part of) a promotional activity

7.2 A brief introduction to the VAT issues surrounding bartering

7.3 Bartering or trading goods as a condition for a discount or other favourable terms?

7.4 Bartering and VAT – conceptual difficulties

7.5 Two (alternative) options for determining the taxable amount in barter transactions

7.6 Deduction of VAT in barter transactions

7.7 VAT and barters between a taxable person and a non-taxable person

7.8 Barter transactions between related parties (emotional benefit)

7.9 Are all ‘barter transactions’ involving a taxable person acting as such VAT taxable transactions?

7.10 Bartering and promotional activities: can ‘customer loyalty’ or ‘user data’ be consideration for a transaction under the current EU VAT rules?

7.10.1 Introduction

7.10.2 Loyalty or customer data as consideration for supplies from an EU VAT perspective?

7.11 Conclusion

Chapter 8 Goods and services as prizes

Chapter 9 Vouchers

Chapter 10 Summary, conclusions and recommendations

Einde inhoudsopgave

The EU VAT Treatment of Vouchers (FM nr. 157) 2019/7.10

7.10 Bartering and promotional activities: can ‘customer loyalty’ or ‘user data’ be consideration for a transaction under the current EU VAT rules?

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Documentgegevens:

Dr. J.B.O. Bijl, datum 01-05-2019

Datum: 01-05-2019
Auteur: Dr. J.B.O. Bijl
JCDI: JCDI:ADS598304:1
Vakgebied(en): Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding

7.10.1 Introduction 7.10.2 Loyalty or customer data as consideration for supplies from an EU VAT perspective?

Deze functie is alleen te gebruiken als je bent ingelogd.