The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.8.5:9.8.5 Are the exemptions that could apply, applicable?
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.8.5
9.8.5 Are the exemptions that could apply, applicable?
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS598309:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
Below I will discuss the arguments for and against the application of a VAT exemption, which lead me to the conclusion that no VAT exemption applies.
9.8.5.1 Arguments in favour of the application of a VAT exemption9.8.5.2 Arguments against the application of a VAT exemption