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Bücher
Titel: 
Person/en: 
Sprache/n: 
Englisch
Veröffentlichungsangabe: 
Alphen an de Rijn, The Netherlands : Wolters Kluwer, [2019]
Umfang: 
xxi, 349 pages : illustrations ; 25 cm
Schriftenreihe: 
Anmerkung: 
Includes bibliographical references and index
ISBN: 
978-94-035-0861-0 hardback
94-035-0861-2 hardback
Schlagwörter: 
Sachgebiete: 
Mehr zum Thema: 
Dewey Dezimal-Klassifikation: 349.497 ; 343.24082
Inhalt: 
Sales Promotion Techniques and VAT in the EU' provides more accurate and comprehensive information on how a more ideal and clear VAT treatment for the use of sales promotion techniques (SPTs) can be conceived, not only providing neutrality for businesses using SPTs but also respecting the other key principles and features of the VAT system. SPTs are a common facet of consumer life, with many companies offering price reductions, bonuses, or other deals in order to attract or retain customers. Although VAT on advertising costs is in principle fully deductible, problems frequently arise when products are supplied as part of a sales promotion. This book provides the first in-depth investigation of the extent to which the current VAT treatment in the EU of the various SPTs corresponds to the core properties of the VAT, with particular attention to the so-called neutrality principle
 
Signatur: 
10 A 82987
Standort: 
Potsdamer Straße
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