The Resource Voucher Directive - Italian implementation

Voucher Directive - Italian implementation

Label
Voucher Directive - Italian implementation
Title
Voucher Directive - Italian implementation
Creator
Subject
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
Instantiates
Publication
Label
Voucher Directive - Italian implementation
Publication

Library Locations

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