The Resource VAT on face value vouchers - the Lebara case
VAT on face value vouchers - the Lebara case
Resource Information
The item VAT on face value vouchers - the Lebara case 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 VAT on face value vouchers - the Lebara case 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
- Following the decision by the European Court of Justice in the case of Lebara Limited on the VAT liability arising on the sale and distribution of prepaid telephone cards, the UK government plans to introduce amendments to its tax rules aimed to align UK's tax treatment of face value vouchers with the rest of the European Union. This article explores the practical impact arising out of these changes. Face value vouchers are vouchers or tokens, typically plastic, paper or electronic, which entitle the holder to certain goods or services up to a value shown on the face of the voucher
- Language
- eng
- Label
- VAT on face value vouchers - the Lebara case
- Title
- VAT on face value vouchers - the Lebara case
- Language
- eng
- Summary
- Following the decision by the European Court of Justice in the case of Lebara Limited on the VAT liability arising on the sale and distribution of prepaid telephone cards, the UK government plans to introduce amendments to its tax rules aimed to align UK's tax treatment of face value vouchers with the rest of the European Union. This article explores the practical impact arising out of these changes. Face value vouchers are vouchers or tokens, typically plastic, paper or electronic, which entitle the holder to certain goods or services up to a value shown on the face of the voucher
- Citation source
- In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
- http://library.link/vocab/creatorName
- Shaw, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- voucher
- ECJ case law
- Label
- VAT on face value vouchers - the Lebara case
- Label
- VAT on face value vouchers - the Lebara case
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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/VAT-on-face-value-vouchers---the-Lebara/aCLyWepAIUg/" 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/VAT-on-face-value-vouchers---the-Lebara/aCLyWepAIUg/">VAT on face value vouchers - the Lebara case</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/VAT-on-face-value-vouchers---the-Lebara/aCLyWepAIUg/" 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/VAT-on-face-value-vouchers---the-Lebara/aCLyWepAIUg/">VAT on face value vouchers - the Lebara case</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>
