European UnionGermany ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents 1 day ago
India Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same 2 weeks ago
United States Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations 2 weeks ago
India Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services” 2 weeks ago
United States Pennsylvania Supreme Court Rules Coupon Amounts Are Not Subtracted from Sales Tax Base Unless Sales Receipt Adequately Describes Taxable Item and Coupon 4 weeks ago
South Africa Clarifying the VAT treatment of prepaid vouchers in the telecommunications industry 4 weeks ago
Germany Federal Fiscal Court refers to ECJ: voucher codes as single-purpose vouchers – doubts about the ‘known place of supply’ 1 month ago
Italy Ruling 29: For VAT purposes, the moment when the card is recharged for the collection of bets is irrelevant 2 months ago
European UnionSwitzerland European Union and Switzerland: Vouchers from a VAT perspective 3 months ago
Sweden The stance “Offer of group discounts on the deal company’s website, so-called deal concept” shall no longer be applied 4 months ago
European Union Comments on ECJ C-607/20: A company providing vouchers to employees as reward for the best employees is not a taxable transaction 4 months ago
European Union Article (2017): EU VAT: The Directive on Vouchers in the Light of the General VAT Rules 4 months ago
European Union Comments on ECJ C-607/20: Transfer of voucher to staff does not constitute a taxable transaction 4 months ago
European Union Comments on ECJ C-607/20: No output VAT on the value of reward retail vouchers offered to high-performing employees 4 months ago
European UnionUnited Kingdom ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction 4 months ago
Sweden Legal case: The Supreme Administrative Court has considered that a so-called experience card is a multi-purpose voucher because the value added tax amount is not known when the card is issued 5 months ago
South Africa Africa’s largest mobile operator loses prepaid vouchers VAT case against SARS 5 months ago
Sweden Comments on C-637/20: Supreme Administrative Court confirms that city cards are vouchers in terms of VAT 5 months ago