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- Title
Begriffe „Gutschein" und „Mehrzweck-Gutschein" – Verkauf einer Karte, die ihren Inhaber berechtigt, während einer begrenzten Dauer mehrere touristische Dienstleistungen in Anspruch zu nehmen.
- Authors
Nieskens, Hans
- Abstract
The article discusses the Court of Justice of the European Union court case dealing with sale of a voucher that entitles its holder to use several tourist services for a limited period. The court held that Article 30a of the VAT Directive as amended by Council Directive to be interpreted as meaning that an instrument that entitles its holder to provide various services at a specific location for a limited period of time and up to a claiming a certain value can represent a voucher.
- Subjects
VALUE-added tax; EUROPEAN Union; LEGAL judgments; TAXATION; THIRD-party logistics; HOSPITALS; CLASSIFICATION
- Publication
Umsatzsteuer-Rundschau, 2022, Vol 71, Issue 10, p375
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2022-711004