The Resource VAT on face value vouchers - the Lebara case

VAT on face value vouchers - the Lebara case

Label
VAT on face value vouchers - the Lebara case
Title
VAT on face value vouchers - the Lebara case
Creator
Subject
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
Instantiates
Publication
Label
VAT on face value vouchers - the Lebara case
Publication

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