The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.4:4.4 Multiple-element supplies made consecutively?

The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.4

4.4 Multiple-element supplies made consecutively?

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Can supplies that are not made at the same time be considered a single, composite supply, or do these supplies have to be made at the same time? Based on the relevant CJEU case law, there seems to be a difference between supplies that are considered one through absorption and supplies that are considered one through amalgamation.

4.4.1 Absorption4.4.2 Amalgamation

Deze functie is alleen te gebruiken als je bent ingelogd.