Uniform Request, Issue, Receipt and Exchange Voucher

tuition voucher [ tuition-fee voucher | education voucher | training account | completion voucher ]

couchette supplement | couchette voucher | sleeping-berth supplement | sleeping-berth voucher

education voucher | training credit | training voucher

exchange policy

foreign currency [ foreign exchange | foreign exchange(UNBIS) ]

redeem voucher | redeem ticket | redeem coupon | reimbursement voucher | reimbursement ticket | reimbursement coupon

cultural relations [ cultural exchange | cultural exchanges(UNBIS) ]

Asks the Member States to consider incentives to encourage the use of declared domestic workers and carers; encourages the Member States to put in place simple declaration systems so as to discourage and tackle the issue of undeclared employment, as recommended by the European Economic and Social Committee in its opinion on developing services to the family to increase employment rates and promote gender equality at work (SOC/508); recommends that the Commission promote the exchange of best practices between the Member States, following the example of successful models that have had a positive impact on the sector in social and labour terms, e.g. the ...[+++] ‘service vouchers’ introduced by Belgium and the ‘universal service employment cheque (CESU)’ in France.

It would therefore not be appropriate for the new rules to apply to services where the transfer of funds from the payer to the payee or their transport is executed solely in bank notes and coins or where the transfer is based on a paper cheque, paper-based bill of exchange, promissory note or other instrument, paper-based vouchers or cards drawn upon a payment service provider or other party with a view to placing funds at the disposal of the payee.

(a) where at any time a supplier, in full or partial consideration for a supply of property or a service, accepts a coupon, voucher or other device (other than a gift certificate) that may be exchanged for the property or service or that entitles the recipient of the supply to a reduction of, or a discount on, the price of the property or service, and the supplier is entitled to be paid by another person an amount for the redemption of the coupon, voucher or device, the coupon, voucher or device shall be deemed to be consideration for ...[+++] the supply and tax calculated on that consideration shall be deemed to have become collectible, and to have been collected, at that time;

(d) vouchers to be exchanged for services and payments for the provision of the services.