On Thursday 28 April, the European Court of Justice clarified the VAT treatment of city cards. City cards, you know them, those handy passes with which you as a tourist can discover a city for a certain period, for example 24, 48 or 72 hours, receive free admission or a hefty discount at many places of interest and which can also serve as a ticket for public urban transport.
Yes, also for sightseeing tours on those ugly hop on hop off buses, which now seem to be dutifully driving around major cities worldwide.
Source eur.nl
See also ECJ C-637/20 (DSAB Destination Stockholm) – Decision – City card is a multi-purpose voucher
Latest Posts in "European Union"
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (November 2025)
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
- Review of the VAT treatment of Transfer Pricing adjustments
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany












