The taxpayer services and maintains jet engines as is part of General Electric (‘GE’) group of companies, an American multinational conglomerate. It operated a staff recognition scheme called the ‘Above & Beyond’ programme. Any employee could nominate another ‘for acts which he or she considered deserved special recognition, in accordance with the eligibility requirements of the programme.’ There were different levels of award. This dispute concerns the scenario where the employee is awarded a voucher from a choice of participating retailers. Once approved, the nominee was sent a link to a website managed by Globalforce Ltd (‘Globalforce’).
Source KPMG
See also ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees
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