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
Resource Information
The item EU value added tax : the Directive on vouchers in the light of the general value added tax rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item EU value added tax : the Directive on vouchers in the light of the general value added tax rules represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- EU value added tax : the Directive on vouchers in the light of the general value added tax rules
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-value-added-tax--the-Directive-on-vouchers-in/cpYF201EYTI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-value-added-tax--the-Directive-on-vouchers-in/cpYF201EYTI/">EU value added tax : the Directive on vouchers in the light of the general value added tax rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-value-added-tax--the-Directive-on-vouchers-in/cpYF201EYTI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-value-added-tax--the-Directive-on-vouchers-in/cpYF201EYTI/">EU value added tax : the Directive on vouchers in the light of the general value added tax rules</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
