The ruling of the Court of Justice rendered on 17 November 2022 in GE Aircraft Engine Services (C-607/20) is about the EU VAT treatment of a transaction that involves vouchers, in a taxable period where the EU rules had not yet been harmonised. This is, however, not relevant for the outcome of this case because the actual issue is whether VAT is due on the free supply of vouchers (a gift) to reward high-performing employees. Unintentionally, the outcome of the case makes clear that under the current EU VAT rules for vouchers, it might be more attractive for businesses to give away actual services rather than vouchers that can be redeemed for those services.
Source eulawlive
See also ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees
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