The Resource EU value added tax : the Directive on vouchers in the light of the general value added tax rules

EU value added tax : the Directive on vouchers in the light of the general value added tax rules

Label
EU value added tax : the Directive on vouchers in the light of the general value added tax rules
Title
EU value added tax : the Directive on vouchers in the light of the general value added tax rules
Creator
Subject
Language
eng
Summary
Directive 2016/1065/EU of 27 June 2016 intends to clarify the definition of vouchers, as well as the transfer thereof by a taxable person and its taxable base. In this article, it is observed that the solutions of the new Directive are similar to those of regulation 1042/2013/EU interpreting Directive 2006/112/EC regarding invoicing and payments via a telecommunication network, as well as to the existing provisions applicable to undisclosed and disclosed intermediaries. Therefore, the specific rules applicable to the different categories of intermediaries are useful in order to determine which rules are applicable to the place of supply, exemptions, taxable event, deduction of input VAT regarding a transfer of vouchers. These general rules may also be useful in order to determine the VAT treatment of operations similar to the transfer of vouchers, such as tickets, admission to sport and cultural events and trading operations in unallocated goods
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 2 ; p. 150-168
http://library.link/vocab/creatorName
Amand, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • VAT Directive
  • voucher
  • intermediary
Label
EU value added tax : the Directive on vouchers in the light of the general value added tax rules
Instantiates
Publication
Label
EU value added tax : the Directive on vouchers in the light of the general value added tax rules
Publication

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