DSAB Destination Stockholm sells a tourist pass for visitors to the Swedish capital of Stockholm that grants you access to some sixty tourist attractions for a limited time and up to a certain amount. The pass also offers passenger transport, such as tours on DSAB Destination Stockholm’s own hop-on-hop-off buses and boats and other providers. The pass is used as a means of payment to access or use a service, without paying any surcharge. The service provider then receives a consideration from DSAB Destination Stockholm for each access or use that is equal to a percentage of the normal price for that access or use. Once the pass’s value limit has been reached, the holder will not be able to use the pass. Different versions with different validity periods and different value limits are available. For example, an adult pass with a validity of 24 hours costs about EUR 65. During this period of validity, the holder can use this pass as a means of payment up to an amount of approximately EUR 176. This period of validity starts as soon as the pass is used for the first time. The pass must be used within one year of purchase.
Source BTW Jurisprudentie
See also ECJ C-637/20 (DSAB Destination Stockholm) – Decision – City card is a multi-purpose voucher
