The Resource Taxing employee benefits in kind under EU VAT

Taxing employee benefits in kind under EU VAT

Label
Taxing employee benefits in kind under EU VAT
Title
Taxing employee benefits in kind under EU VAT
Creator
Subject
Language
eng
Summary
In this article, the author discusses the circumstances under which the provision of benefits in kind to employees must be characterized as constituting a taxable supply for consideration, and the further consequences of such characterization, taking into account the ECJ' s decision in Astra Zeneca. The author also discusses the significant differences between taxing those benefits as normal supplies or as so-called deemed supplies
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
http://library.link/vocab/creatorName
Blokland, W.J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • benefits in kind
  • VAT
  • supply (VAT)
  • ECJ case law
Label
Taxing employee benefits in kind under EU VAT
Instantiates
Publication
Label
Taxing employee benefits in kind under EU VAT
Publication

Library Locations

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