In this Column, the author analyses the ECJ’s judgment in GE Aircraft Engine Services, in which the court decided on whether or not the issuance of vouchers under an employee recognition programme constitutes a deemed supply of services for VAT purposes.
Source IBFD (Paid access)
See also C-607/20 (GE Aircraft Engine Services) – Issue of retail vouchers to employees
Click on the logo to visit the website
Latest Posts in "European Union"
- Briefing Document & Podcast: What is the EN 16931 E-Invoicing Standard?
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC
- EU Court Upholds VAT Exemption for Exported Goods Despite Initial Intra-EU Delivery Intentions
- Consultation on European CBAM rules
- From Accounting Entry to Taxable Event: The Acromet Case and VAT-TP Implications
