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
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