Tablets or smartphones transferred to new subscribers should not be subject to separate VAT, the Court of Justice of the EU ruled on Thursday (C 505/22). Providing a gift is an ancillary service to the main supply of magazines, falling within the scope of “paid supply of goods”. This is not a free transfer of goods.
Source Prawo.pl
See also
- ECJ C-505/22 (Deco Proteste – Editores, Lda) – Judgment – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply
- Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
