According to the CJEU, a service provision consisting in a company providing vouchers to employees as part of a program intended to show appreciation for and reward the best and most productive employees does not fall within the scope of Article 26 paragraph 1(b) VAT Directive.
Source BTW jurisprudentie
See also ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- ECJ Rules Compensation Payments in Transfer Pricing as Taxable Supply for VAT Purposes
- Court of Justice Rules on VAT for Intra-Group Services and Evidence Requirements for Deductions
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23
