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
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