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Comments on ECJ C-607/20: VAT implications on the supply of employee-incentive vouchers to employees

On 17 November 2022, the Court of Justice of the European Union (“CJEU“) handed down its judgment in the GE Aircraft Engine Services Ltd v The Commissioners for His Majesty’s Revenue and Customs (Case C‑607/20). Mishcon de Reya LLP acted for GE Aircraft Engine Services Ltd (“GE“) resolving a long-standing dispute dating back to 2017. This appeal concerned the VAT implications on the supply of employee-incentive vouchers from GE to its employees. Importantly, the decision represents one of the last successful VAT cases referred to the CJEU from the UK.

Source Mishcon de Reya

See also ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees

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