- The case concerns whether the exchange of virtual money from an online video game for traditional currencies is subject to VAT under EU law.
- The Lithuanian company MB “Žaidimų valiuta” disputes the application of VAT to such transactions with the Lithuanian tax authorities.
- The Court is asked to interpret Article 135(1)(e) of Directive 2006/112/EC regarding VAT exemptions and Article 30a on the definition of vouchers, including multi-purpose vouchers.
- The judgment will clarify if and how VAT applies to the sale and exchange of virtual game currencies.
Source: infocuria.curia.europa.eu
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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