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The 2016 Directive on the Treatment of Vouchers under VAT Rules

e-Presentation by Christian Amand

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Foto: The 2016 Directive on the Treatment of Vouchers under VAT Rules.

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Year: 2016

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.


Access

To obtain immediate access to this e-presentation, please pay by credit card. You can also pay by invoice (bank transfer) but access will only be granted when payment has been received. To take advantage of special rates for multiple registrations, please click here.

Certified Version eligible for CPD points

This version requires you to view the full e-presentation and to take a short quiz at the end. A certificate can then be issued entitling you to CPD points in selected jurisdictions.

If you would like to claim a certificate please send your request to elearning@era.int.


Area of Law: Tax Law

Language: English

Article-no.: 416P98

Price: 20,00 EUR


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