The EU VAT Treatment of Vouchers (FM nr. 157) 2019/3.7:3.7 Other provisions in the EU VAT Directive affecting taxability

The EU VAT Treatment of Vouchers (FM nr. 157) 2019/3.7

3.7 Other provisions in the EU VAT Directive affecting taxability

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Some other, specific, provisions in the EU VAT Directive determine whether a transaction is subject to VAT or not.

Some provisions deal with taxable transactions that are not subject to VAT as a result of these provisions. The most relevant ones deal with:

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transactions between separate legal entities that are considered one taxable person for VAT purposes (a VAT group) (Article 11 of the EU VAT Directive); and

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the transfer of a totality of assets or part thereof (“transfer of a going concern” or TOGC) (Articles 19 and 29 of the EU VAT Directive);

Other provisions deal with transactions that are not taxable due to the absence of a consideration. Under these provisions, the transactions are deemed to be performed for consideration. The provisions that are most relevant for this research deal with:

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the application of business assets for consumptive purposes free of charge (Article 16 of the EU VAT Directive);

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the use of business assets for consumptive purposes free of charge (Article 26 of the EU VAT Directive); and

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the transfer of business assets from one EU Member Sate to another EU Member State (Article 17 of the EU VAT Directive).

I will elaborate on the second group, the ‘deemed taxable transactions’, in Chapter 6.

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