The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/3.5:3.5 An activity that is subject to VAT has to be performed by a taxable person acting as such
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/3.5
3.5 An activity that is subject to VAT has to be performed by a taxable person acting as such
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS597147:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
In order for supplies of goods or services1 to be subject to VAT, they have to be performed by a taxable person acting as such.2 Therefore, it is relevant to determine 1) who qualifies as a ‘taxable person’ and 2) under what circumstances that person is ‘acting as such’.
3.5.1 Taxable person3.5.2 Acting ‘as such’ (as a taxable person)3.5.3 Economic activities