The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.4.2:4.4.2 Amalgamation
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.4.2
4.4.2 Amalgamation
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS593622:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Toon alle voetnoten
Voetnoten
Voetnoten
CJEU case C-41/04, Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën, ECLI:EU:C:2005:649.
Deze functie is alleen te gebruiken als je bent ingelogd.
CJEU case law seems to indicate that for amalgamation, the supplies that are considered a single, indivisible economic supply, which it would be artificial to split can be supplied consecutively. This makes sense, because, for example, a specific service could be required to transform a good into a different, new product, as in the Levob-case.1 Obviously, the consecutive transactions have to still be ‘connected’, but they don’t have to coincide. In some cases, they cannot even coincide, as I just explained. In these cases, if one of the transactions is performed using a voucher, this should not affect the possibility to consider the supplies as one, through amalgamation.