Publication
Title
Sales Promotion Techniques and VAT
Author
Abstract
Sales promotion is often a key component within a company's promotional campaign. Sales promotion consists of the use of a number of sales promotion techniques (SPTs). Although the use of SPTs is common practice, the VAT treatment and consequences of the use of SPTs are uncertain, wherefore this often gives rise to a VAT cost. The article contents how the use of SPTs can be brought (more) in accordance with the principle of neutrality, based on which the VAT should in principle not bear on businesses, but on final consumers only. The article thereby mainly focusses on SPTs whereby a sales promoter himself offers a benefit to a customer as a SPT.
Language
English
Source (journal)
EC tax review. - Deventer, 1992, currens
Publication
Deventer : 2018
ISSN
0928-2750 [print]
1875-8363 [online]
Volume/pages
27:3(2018), p. 127-138
ISI
000435220900002
Full text (publisher's version - intranet only)
UAntwerpen
Publication type
Subject
Law 
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identification
Creation 10.07.2018
Last edited 24.08.2021
To cite this reference