Taxing Employee Benefits in Kind under EU VAT

W.J. Blokland

Taxing Employee Benefits in Kind under EU VAT

W.J. Blokland

Tax Law

Research output: Contribution to Journal › Article › Academic

Abstract

In this article, the author discusses the circumstances under which the provision of benefits in kind to employees must be characterized as constituting a taxable supply for consideration, and the further consequences of such characterization, taking into account the ECJ’s decision in Astra Zeneca. The author also discusses the significant differences between taxing those benefits as normal supplies or as so-called deemed supplies.

Original language	English
Pages (from-to)	98-104
Journal	International VAT Monitor
Volume	22
Issue number	2
Publication status	Published - 2011

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SDG 16 Peace, Justice and Strong Institutions

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Cite this

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title = "Taxing Employee Benefits in Kind under EU VAT",

abstract = "In this article, the author discusses the circumstances under which the provision of benefits in kind to employees must be characterized as constituting a taxable supply for consideration, and the further consequences of such characterization, taking into account the ECJ{\textquoteright}s decision in Astra Zeneca. The author also discusses the significant differences between taxing those benefits as normal supplies or as so-called deemed supplies.",

author = "W.J. Blokland",

year = "2011",

language = "English",

volume = "22",

pages = "98--104",

journal = "International VAT Monitor",

issn = "0925-0832",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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AU - Blokland, W.J.

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AB - In this article, the author discusses the circumstances under which the provision of benefits in kind to employees must be characterized as constituting a taxable supply for consideration, and the further consequences of such characterization, taking into account the ECJ’s decision in Astra Zeneca. The author also discusses the significant differences between taxing those benefits as normal supplies or as so-called deemed supplies.

M3 - Article

SN - 0925-0832

VL - 22

SP - 98

EP - 104

JO - International VAT Monitor

JF - International VAT Monitor

IS - 2

ER -