On April 28, 2022, the Court of Justice of the European Union (“CJEU”) ruled in the DSAB Destination Stockholm case for the first time on the new definitions of “voucher” and “multi-purpose voucher” for VAT purposes as described in the new voucher rules of the VAT Directive applicable from 1 January 2019.
The CJEU further ruled that the a city card in this situation constitutes a multi-purpose voucher (“MPV”).
Source Deloitte
Latest Posts in "European Union"
- EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States
- Greek Customs Officer Arrested in €3mn China-Linked VAT Fraud Investigation by EU Prosecutor
- EU Parliament Mandates EPR Schemes for Textiles, Impacting Producers and Online Sales
- EU Deforestation Regulation Faces Another Delay Amid Technical and Political Challenges
- New Members Appointed to VAT Expert Group by Taxation and Customs Union
