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 9:Chapter 9 Vouchers
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/Chapter 9
Chapter 9 Vouchers
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS593635:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
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9.1 Introduction9.2 Vouchers and promotional activities9.3 Is the supply of a voucher the supply of a right or does it embody the right to a supply?9.4 Specific types of voucher transactions – what will be discussed in this Chapter9.5 The VAT treatment of vouches in the EU VAT Directive9.6 The VAT treatment of vouches that are not vouchers under the definition in the EU VAT Directive9.7 The issuing and transfer of vouchers should not be subject to VAT9.8 Can transactions regarding vouchers be VAT exempt?9.9 Example case: the VAT treatment of a voucher (or: points) based loyalty scheme operated by a ‘loyalty business’ (e.g. Nectar points or Air Miles).9.10 Summary