首页 >
税务 >
欧盟 >
Sales Promotion Techniques and VAT in the EU

Sales Promotion Techniques and VAT in the EU

作者： Nathalie Wittock
出版商： Kluwer Law International
ISBN: 9789403508610
出版时间 March 2019
规格： Hardback
适应领域： European Union ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,301.50

￥1,262.46 Save ￥39.05 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
Sales Promotion Techniques and VAT in the EU provides more accurate and comprehensive information on how a more ideal and clear VAT treatment for the use of sales promotion techniques (SPTs) can be conceived, not only providing neutrality for businesses using SPTs but also respecting the other key principles and features of the VAT system. SPTs are a common facet of consumer life, with many companies offering price reductions, bonuses, or other deals in order to attract or retain customers. Although VAT on advertising costs is in principle fully deductible, problems frequently arise when products are supplied as part of a sales promotion. This book provides the first in-depth investigation of the extent to which the current VAT treatment in the EU of the various SPTs corresponds to the core properties of the VAT, with particular attention to the so-called neutrality principle.

What’s in this book:
With nuanced precision, the author catalogs the SPTs that are commonly used in practice. Then, revealing serious inconsistencies among the relevant rulings of the European Court of Justice, she goes on to propose specific amendments to the VAT Directive. Focusing on the importance for VAT of determining the presence of an SPT, she thoroughly analyzes such aspects of the VAT–SPT relationship as the following:
- What are the key considerations for effectively determining whether the supply of a benefit upon fulfillment of a certain condition by a customer constitutes an SPT or a barter?
- To what extent are the VAT consequences of the use of SPTs compliant with the principle of neutrality?
- What distinguishes the VAT treatment of an SPT whereby a sales promotor both finances and supplies a benefit from that of an SPT whereby a sales promotor finances but does not himself supply a benefit?
- What legislative changes can be made in order to reach a more ideal and clear VAT treatment of SPTs in the EU? Not only considering the principle of neutrality but also the other key features and principles of EU VAT.
The research is conducted mainly through a review of European legislation, policy documents, and CJEU case law and the Belgian interpretation thereof. Where room is left for different interpretations, some viewpoints of EU VAT in the Netherlands, and the United Kingdom, as well as in the corresponding system of New Zealand, are considered.

How this will help you:
With the finely tuned analysis presented in this book, readers can gain a good understanding of the current VAT treatment of sales promotion techniques and when these can currently (unjustly) result in a VAT cost. Practitioners can ensure an appropriate argumentation on the VAT treatment of SPTs with national tax authorities or before courts. As the first overall study on the VAT treatment of SPTs, clearly discussing the issues and legislative gaps and making concrete suggestions for future legislation, it is sure to be welcomed also by academics and EU policymakers.
Foreword

List of Figures

List of Tables

Acknowledgments

Introduction

CHAPTER 1
SPTs from a Marketing Point of View

CHAPTER 2
The Importance for VAT of Ascertaining the Existence of an SPT and Cataloging the Use of SPTs in a VAT-Logical Manner

CHAPTER 3
SPT or Barter? Analysis with a Focus on Referral Schemes and Their VAT Consequences

CHAPTER 4
The Sales Promotor Finances and Supplies the Benefit of the SPT

CHAPTER 5
The Sales Promotor Finances but Does Not Supply the Benefit of the SPT

General Summary of Findings

General Conclusion

APPENDIX:
Suggested Amendments to the VAT Directive

Bibliography

Table of CJEU Cases

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,325.00

￥3,225.25 Save ￥99.75 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,425.00

￥1,282.50 Save ￥142.50 (10%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,401.00

￥3,060.90 Save ￥340.10 (10%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,166.00

￥1,949.40 Save ￥216.60 (10%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,180.00

￥3,762.00 Save ￥418.00 (10%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,976.00

￥1,916.72 Save ￥59.28 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,375.00

￥2,303.75 Save ￥71.25 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥3,038.10

￥2,946.96 Save ￥91.14 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,700.85

￥2,619.82 Save ￥81.03 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥467.40

￥453.38 Save ￥14.02 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Company Law Handbook, 25th Edition: List Price: ￥4,275.00

￥4,146.75 Save ￥128.25 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,565.00

￥2,488.05 Save ￥76.95 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Sales Promotion Techniques and VAT in the EU

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Sales Promotion Techniques and VAT in the EU

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title