- M-GbR sold voucher codes for digital content from X’s online shop
- Codes were issued by Y in the UK through intermediaries L1 and L2
- Codes were marked for German consumers but ended up being sold to non-German customers
- German tax authorities classified the codes as single purpose vouchers, requiring German VAT
- CJEU agreed with the classification, stating it should not depend on consumer practices
- If codes were multi-purpose vouchers, M might be providing distribution or promotion services for X
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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