VAT consequences of rewarding staff with vouchers electrónico Gorka Echevarría Zubeldia
By: Echevarría Zubeldia, Gorka
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
International VAT Monitor Vol. 34, n. 4, 2023, p. 141-142Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/4-5 (Browse shelf) | Available | IVM/2023/4-5 |
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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.
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