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 6:Chapter 6 The VAT treatment of supplies for no consideration
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/Chapter 6
Chapter 6 The VAT treatment of supplies for no consideration
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS599448:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
6.1 Introduction6.2 Introduction to the VAT treatment of ‘free’ supplies6.3 VAT consequences of supplies not made for consideration6.4 Exceptions to the main rule: consumption without adjustment(?)6.5 VAT treatment of taxed free supplies: the taxable amount6.6 Do ‘the other VAT rules’ apply to supplies that are deemed to be made for consideration?6.7 Summary