How Long to Read Sales Promotion Techniques and VAT in the EU

How Long Does it Take to Read Sales Promotion Techniques and VAT in the EU?

It takes the average reader 6 hours and 25 minutes to read Sales Promotion Techniques and VAT in the EU by Nathalie Wittock

Assuming a reading speed of 250 words per minute. Learn more

Description

Sales promotion techniques, or 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. With nuanced precision, the author catalogs the SPTs commonly used in practice. Then, revealing serious inconsistencies among the relevant rulings of the European Court of Justice, she goes on to propose specific amendments to the VAT Directive. Focusing on the importance for VAT of determining the presence of an SPT, she thoroughly analyzes such aspects of the VAT–SPT relationship as the following: What are the key considerations for effectively determining whether the supply of a benefit upon fulfillment of a certain condition by a customer constitutes an SPT or a barter? To what extent are the VAT consequences of the use of SPTs compliant with the principle of neutrality? What distinguishes the VAT treatment of an SPT whereby a sales promotor both finances and supplies a benefit from that of an SPT whereby a sales promotor finances but does not himself supply a benefit? What legislative changes can be made in order to reach a more ideal and clear VAT treatment of SPTs in the EU? Not only considering the principle of neutrality, but also the other key features and principles of EU VAT. The research is conducted mainly through a review of European legislation, policy documents, and CJEU case law and the Belgian interpretation thereof. Where room is left for different interpretations, some viewpoints of EU VAT in the Netherlands and the United Kingdom, as well as in the corresponding system of New Zealand, are considered. With the finely tuned analysis presented in this book, practitioners can ensure an appropriate argumentation on the VAT treatment of SPTs with national tax authorities or before courts. As the first overall study on the VAT treatment of SPTs, clearly discussing the issues and legislative gaps and making concrete suggestions for future legislation, it is sure to be welcomed also by academics and EU policymakers.

How long is Sales Promotion Techniques and VAT in the EU?

Sales Promotion Techniques and VAT in the EU by Nathalie Wittock is 376 pages long, and a total of 96,256 words.

This makes it 127% the length of the average book. It also has 118% more words than the average book.

How Long Does it Take to Read Sales Promotion Techniques and VAT in the EU Aloud?

The average oral reading speed is 183 words per minute. This means it takes 8 hours and 45 minutes to read Sales Promotion Techniques and VAT in the EU aloud.

What Reading Level is Sales Promotion Techniques and VAT in the EU?

Sales Promotion Techniques and VAT in the EU is suitable for students ages 12 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

Where Can I Buy Sales Promotion Techniques and VAT in the EU?

Sales Promotion Techniques and VAT in the EU by Nathalie Wittock is sold by several retailers and bookshops. However, Read Time works with Amazon to provide an easier way to purchase books.

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