Absatzförderung und Kundenbindung im Umsatzsteuerrecht

Nowadays, sales promotion measures and customer loyalty measures have become indispensable. Whether discounts, vouchers, prepaid cards or points systems – the economic consequences of an incorrect VAT assessment can be devastating for an entrepreneur in individual cases. Legal certainty does not exist despite the case law developed over decades and the voucher directive issued in 2016.
The study on VAT law analyzes the previous case law of the Court of Justice of the European Union, the Federal Fiscal Court and the tax courts, identifies existing violations of union law and at the same time develops a matrix that can be used to systematize the measures – in conformity with union law – for VAT purposes.