The Resource Astra Zeneca : the VAT treatment of vouchers

Astra Zeneca : the VAT treatment of vouchers

Label
Astra Zeneca : the VAT treatment of vouchers
Title
Astra Zeneca : the VAT treatment of vouchers
Creator
Subject
Language
eng
Summary
The operative part of the ECJ's recent judgment in Astra Zeneca is not very spectacular. The judgment is, however, remarkable because, although the ECJ upholds the voucher system of one of the EU Member States, it rejects at the same time the principles on which that system is based. The ECJ's observations indicate the principles on which the VAT treatment of vouchers should be based in the European Union. The EU Commission no longer has a valid alibi to stall the release of a proposal for an EU arrangement on vouchers
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 21 (2010),
http://library.link/vocab/creatorName
Corput, W. van der
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fringe benefits
  • VAT
  • voucher
Label
Astra Zeneca : the VAT treatment of vouchers
Instantiates
Publication
Label
Astra Zeneca : the VAT treatment of vouchers
Publication

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