The EU VAT Treatment of Vouchers (FM nr. 157) 2019/Chapter 2:Chapter 2 Research framework

The EU VAT Treatment of Vouchers (FM nr. 157) 2019/Chapter 2

Chapter 2 Research framework

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In this research, I will examine the VAT treatment vouchers, in the light of the VAT treatment of promotional activities. Positive law will be the starting point for determining the VAT treatment promotional activities, which means that I will first have to define ‘positive law’. I will then test whether the VAT treatment of vouchers and promotional activities is in line with economic reality as a manifestation of ‘neutrality’ and with the purpose of EU VAT as a tax on expenditure for private consumption, which I will discuss in Sections 2.4 and 2.5.

2.1 Positive EU law2.2 The current EU VAT system (positive law)2.3 The fundamental principles underlying the EU VAT system2.4 The basic features and character of the EU VAT system2.5 The economic and commercial reality of a transaction2.6 The CJEU’s use of economic and/or commercial reality2.7 Conclusion

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