Echevarría Zubeldia, Gorka
VAT consequences of rewarding staff with vouchers electrónico / Gorka Echevarría Zubeldia
In this Column, the author analyses the ECJ’s judgment in GE Aircraft Engine Services, in which the court decided on whether or not the issuance of vouchers under an employee recognition programme constitutes a deemed supply of services for VAT purposes.
IMPUESTO SOBRE EL VALOR AÑADIDO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832 Vol. 34, n. 4, 2023, p. 141-142
VAT consequences of rewarding staff with vouchers electrónico / Gorka Echevarría Zubeldia
In this Column, the author analyses the ECJ’s judgment in GE Aircraft Engine Services, in which the court decided on whether or not the issuance of vouchers under an employee recognition programme constitutes a deemed supply of services for VAT purposes.
IMPUESTO SOBRE EL VALOR AÑADIDO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
International VAT Monitor 0925-0832 Vol. 34, n. 4, 2023, p. 141-142