- EUCJ ruling on free delivery of tablet or smartphone as subscription gift
- Subscription gift considered ancillary supply to principal supply of periodicals
- Gift serves as incentive for subscription, aimed at increasing number of subscribers
- Subscription and gift form a set, with subscription as main supply and gift as ancillary supply
- Ruling consistent with previous EUCJ decisions on ancillary supplies for VAT purposes
Source: audiconsultores-etlglobal.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.
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
- Summary of the ECJ Case C-505/22: A subscription gift in exchange for a periodical subscription is considered an ancillary 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
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