H&I 2010, 11.10:Astra Zeneca UK. Retail vouchers provided by a company to its employees as part of their remuneration. Court of Justice (comments by de la Feria)

H&I 2010, 11.10

Astra Zeneca UK. Retail vouchers provided by a company to its employees as part of their remuneration. Court of Justice (comments by de la Feria)

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.

Essentie

Astra Zeneca UK. Retail vouchers provided by a company to its employees as part of their remuneration. Court of Justice (comments by de la Feria)

Samenvatting

The Court has ruled that the provision of a retail voucher by a company to its employees as part of their remuneration constitutes a supply of services effected for consideration within the meaning of Article 2(1) of the VAT Directive. This is the first decision in a series of cases currently pending at the Court of Justice concerning the VAT treatment of vouchers and / or the determination of taxable amount of ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.