Skip to main content

LUP Student Papers

LUND UNIVERSITY LIBRARIES

Will the issues pertaining to vouchers under the Recast VAT Directive be solved by the Voucher Proposal?

Stroink, Ryanke LU (2013) HARN60 20131
Department of Business Law
Abstract
Vouchers are widely used within the EU, however there are no common rules within the EU pertaining to the treatment of vouchers for VAT purposes. Each member state has its own interpretation and rules as to how to treat the sale or redemption of vouchers. As a consequence of the absence of clear common VAT rules with respect to vouchers, double- or non-taxation could occur in cross-border transactions. Despite the fact that there are several cases decided by the European Court of Justice on the treatment of vouchers, the treatment of vouchers is only partially clarified. In order to harmonise the VAT treatment of vouchers within the EU the European Commission issued a Voucher Proposal.
The aim of this thesis is to explore the current... (More)
Vouchers are widely used within the EU, however there are no common rules within the EU pertaining to the treatment of vouchers for VAT purposes. Each member state has its own interpretation and rules as to how to treat the sale or redemption of vouchers. As a consequence of the absence of clear common VAT rules with respect to vouchers, double- or non-taxation could occur in cross-border transactions. Despite the fact that there are several cases decided by the European Court of Justice on the treatment of vouchers, the treatment of vouchers is only partially clarified. In order to harmonise the VAT treatment of vouchers within the EU the European Commission issued a Voucher Proposal.
The aim of this thesis is to explore the current issues pertaining to vouchers (SPV’s, MPV’s and discount vouchers) and whether these uncertainties will be solved by the Voucher Proposal. It can be concluded that part of the issues are solved by the Proposal, however unfortunately various issues remain, especially with respect to cross-border trade. (Less)
Please use this url to cite or link to this publication:
author
Stroink, Ryanke LU
supervisor
organization
course
HARN60 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
VAT, Voucher Proposal
language
English
id
3878939
date added to LUP
2014-01-27 09:31:16
date last changed
2014-01-27 09:31:16
@misc{3878939,
  abstract     = {Vouchers are widely used within the EU, however there are no common rules within the EU pertaining to the treatment of vouchers for VAT purposes. Each member state has its own interpretation and rules as to how to treat the sale or redemption of vouchers. As a consequence of the absence of clear common VAT rules with respect to vouchers, double- or non-taxation could occur in cross-border transactions. Despite the fact that there are several cases decided by the European Court of Justice on the treatment of vouchers, the treatment of vouchers is only partially clarified. In order to harmonise the VAT treatment of vouchers within the EU the European Commission issued a Voucher Proposal.
The aim of this thesis is to explore the current issues pertaining to vouchers (SPV’s, MPV’s and discount vouchers) and whether these uncertainties will be solved by the Voucher Proposal. It can be concluded that part of the issues are solved by the Proposal, however unfortunately various issues remain, especially with respect to cross-border trade.},
  author       = {Stroink, Ryanke},
  keyword      = {VAT,Voucher Proposal},
  language     = {eng},
  note         = {Student Paper},
  title        = {Will the issues pertaining to vouchers under the Recast VAT Directive be solved by the Voucher Proposal?},
  year         = {2013},
}