Curia – C-53/09 & C-55/09 – Loyalty Management UK and Baxi Group
The ECJ held that the payments made by LMUK and Baxi to redeemers who supply loyalty rewards to customers must be regarded as “third party consideration” for a supply of goods or services to customers. This means that LMUK/ Baxi will not be able to recover the VAT unless it can show that there was a clear and separate service or supply that it was receiving. The ECJ stated this is a matter for the national courts.
Source
Newsletters
- Deloitte
- EU VAT Treatment of Vouchers in the Context of Promotional Activities
- Taxlawapp.eu (in Dutch)
Latest Posts in "European Union"
- Peppol International (PINT) Specifications for the European Union – EU PINT Billing V1.0.0
- ECJ Customs C-86/24 (CS STEEL a.s.) – Judgment – EU Court Rules on Non-Preferential Origin and Substantial Transformation
- Harnessing Real-Time Technology to Close the VAT Gap: The Role of E-Invoicing and Split Payment Systems
- Implementing a ViDA Implementation Strategy – What Should You Know?
- European Commision report on VAT rates — Derogations applied by Member States
