The 2016 Directive on the Treatment of Vouchers under VAT Rules
e-Presentation by Christian Amand
Topic
Christian Amand provides an in-depth analysis of Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2004/112/EC as regards the treatment of vouchers. He focuses on the difference between ‘Single-Purpose Vouchers’ and ‘Multi-Purpose Vouchers’ as defined in the Directive and illustrates the implications of that differentiation. He assesses both the novelties as well as the shortcomings of this new Directive from a practical point of view.Speaker
Christian Amand, Lawyer, VAT, Customs Duties and Excises, Xirius, Brussels.Package
- Video presentation
- Audio podcast version
- Duration: 35 minutes
- Links to all relevant sources of law
- Access for 12 months after purchase
Filmed at ERA’s Annual Conference on European VAT Law 2016 in Trier, 24-25 November 2016.
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Area of Law: Tax Law
Language: English
Article-no.: 416P98
Price: 20,00 EUR
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