The EU Court ruled that the qualification of a voucher as a ‘single-use voucher’ depends solely on the conditions in Article 30a(2) of EC Directive 2006/112. The case involves a German company selling vouchers for digital content in a British company’s online store. The German tax authorities view the vouchers as single-use due to their intended use in Germany, while the company argues they are multiple-use vouchers. The Court emphasized that the place of supply for the final consumers must be known at the time of issue, regardless of resale between taxable persons in different EU member states.
Source Taxlive
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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