The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.8.3:9.8.3 What possible exemptions could apply?

The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.8.3

9.8.3 What possible exemptions could apply?

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.

In the two cases that were referred to the CJEU, specific reference was made to the following exemptions (I have put the parts of these provisions that are not applicable between brackets and put the relevant parts in italics):

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Transactions, including negotiation, concerning deposits (and current accounts), payments, transfers, (debts,) cheques and other negotiable instruments, but excluding debt collection (Article 135(1)(d) of the EU VAT Directive),

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Transactions, including negotiation (but not management or safekeeping), in (shares, interests in companies or associations, debentures and) other securities (, but excluding documents establishing title to goods, and the rights or securities referred to in Article 15(2))

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(Article 135(1)(f) of the EU VAT Directive).

Deze functie is alleen te gebruiken als je bent ingelogd.