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- Title
Umsatzsteuerliche Behandlung von Einzweck- und Mehrzweck-Gutscheinen; Gutschein-Richtlinie (EU) 2016/1065 v. 27.6.2016; Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften v. 11.4.2018
- Abstract
The article provides an overview of Directive 2016/1065 issued by European Council amending Directive 2006/112 / EC with regard to the handling of vouchers. It mentions that special provisions for the sales tax treatment of vouchers are inserted into the VAT Directive, and law to avoid sales tax losses when trading goods on the internet and to change other tax regulations.
- Subjects
GERMANY; VALUE-added tax laws; EUROPEAN Council; SALES tax; INTERNET marketing
- Publication
Umsatzsteuer-Rundschau, 2020, Vol 69, Issue 23, p932
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2020-692308