The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.6:5.6 Practical analysis of the rulings; practice and (perceived) problems
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.6
5.6 Practical analysis of the rulings; practice and (perceived) problems
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS600575:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
5.6.0 Inleiding5.6.1 Practical issues arising in a domestic chain of transactions5.6.2 The Dutch rules and solutions5.6.3 The UK rules and solutions5.6.4 Cross-border chain of transactions5.6.5 Summary of all issues identified with regard to the CJEU’s VAT treatment of ‘leapfrog’ discounts and rebates