Karen Killington and Clarissa Vogelaar-Kelly (KPMG) consider the practical effects of the new regime aimed at harmonising the VAT treatment of vouchers across the member states.
Prior payment of the tax is required for VAT appeals (barring hardship). Etienne Wong (Old Square Tax Chambers) examines Totel, the case on whether this is lawful.
James Taylor (EY) considers the application of the directive that requires minimum standards of anti-avoidance legislation across the EU.