The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/Chapter 5:Chapter 5 Discounts and rebates
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/Chapter 5
Chapter 5 Discounts and rebates
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS598293:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
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5.1 Introduction5.2 Conditional and unconditional discounts and rebates5.3 Discounts and rebates versus free supplies5.4 The VAT consequences of discounts and rebates5.5 Analysis of the principles underlying the ‘leapfrog rebates’: are they really discounts/rebates?5.6 Practical analysis of the rulings; practice and (perceived) problems5.7 The Commission’s original (or first) proposal for changes to the VAT Directive and why this proposal doesn’t solve all the issues5.8 An alternative solution: ‘joint payment, shared deduction’5.9 Conclusion with regard to the VAT treatment of leapfrog cash back and money off schemes5.10 Discounts and rebates: summary