The Resource Voucher Directive - Italian implementation
Voucher Directive - Italian implementation
Resource Information
The item Voucher Directive - Italian implementation 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 Voucher Directive - Italian implementation 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
- The aim of the Voucher Directive is to align the Member States' legislations and practices with respect to these instruments. Italy implemented the Voucher Directive and provided a very strict definition of the so-called single-purpose voucher, the issuance and supply of which is relevant for VAT. This strict definition can be seen as a simplification; however, the margin of interpretation of many aspects is very wide, and the potential risk of double or unintended non-taxation still exists. In this article, the author analyses the controversial aspects of the Italian implementation of the Voucher Directive, highlighting similarities, discrepancies and difficulties connected with the concrete application of the implementing law
- Language
- eng
- Label
- Voucher Directive - Italian implementation
- Title
- Voucher Directive - Italian implementation
- Language
- eng
- Summary
- The aim of the Voucher Directive is to align the Member States' legislations and practices with respect to these instruments. Italy implemented the Voucher Directive and provided a very strict definition of the so-called single-purpose voucher, the issuance and supply of which is relevant for VAT. This strict definition can be seen as a simplification; however, the margin of interpretation of many aspects is very wide, and the potential risk of double or unintended non-taxation still exists. In this article, the author analyses the controversial aspects of the Italian implementation of the Voucher Directive, highlighting similarities, discrepancies and difficulties connected with the concrete application of the implementing law
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 4 ; p. 151-154
- http://library.link/vocab/creatorName
- Pavesi, S
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- voucher
- Label
- Voucher Directive - Italian implementation
- Label
- Voucher Directive - Italian implementation
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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/Voucher-Directive---Italian/f04_0NMJXSs/" 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/Voucher-Directive---Italian/f04_0NMJXSs/">Voucher Directive - Italian implementation</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/Voucher-Directive---Italian/f04_0NMJXSs/" 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/Voucher-Directive---Italian/f04_0NMJXSs/">Voucher Directive - Italian implementation</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>
