- The case involves an appeal on a binding advance ruling.
- The main issue is whether certain transactions with bonus points in loyalty programs are considered sales under the VAT Act.
- The relevance of EU law in Norwegian VAT law is also questioned.
- The Tax Directorate concluded that the transactions are considered sales as services are provided in exchange for compensation.
- The appeal is dismissed.
Source: skatteetaten.no
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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