The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.5.1:4.5.1 A single, composite supply where one or more elements are advertised as supplied ‘for free’ – economic and commercial angle

The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.5.1

4.5.1 A single, composite supply where one or more elements are advertised as supplied ‘for free’ – economic and commercial angle

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 Chapter 3, I determined that a supply is made for consideration if it is based on a legal relationship between the supplier and the customer, where there is a direct link between the payment and the supply. Can there be a direct link between a payment and part of a supply that is agreed not to be made for consideration? At first sight, that seems somewhat implausible.

However, elements of a multiple-element transaction that are agreed to be supplied for no consideration, but that are no longer considered separately for VAT purposes because of absorption or amalgamation are, ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.