European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 6 days ago
Germany Germany Clarifies VAT Treatment of Intermediaries in Multi‑Purpose Voucher Chains 2 months ago
Ukraine VAT on Gift Certificates Exchanged for Goods or Services: Taxation Rules and Main Rate Application 2 months ago
European Union Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers 2 months ago
Germany VAT Treatment of Intermediaries Acting in Their Own Name in Multi-Purpose Voucher Distribution Chains 2 months ago
United Kingdom VAT Liability on Mobile Bundles Heads to Court of Appeal: Lycamobile Case 2 months ago
European Union ECJ Rules In-Game Virtual Currency Subject to VAT, Not Exempt or Voucher, in Runescape Case 2 months ago
India Understanding GST Vouchers: Classification, Tax Implications, and Key Distinctions from Discounts and Services 3 months ago
European Union Loyalty Points Redeemable Only with Subsequent Purchase Are Not VAT Vouchers, EU Court Rules 3 months ago
Poland Are Loyalty Program Points Vouchers Under the VAT Directive? CJEU Judgment of 5 March 2026 4 months ago
European Union VAT Classification of Loyalty Programs: ECJ Rules Loyalty Points Are Not Vouchers Under EU Law 4 months ago
Germany Comments on ECJ Case C-436/24: Loyalty Program Points Are Not Vouchers Under EU VAT Directive 4 months ago
Switzerland Are Loyalty Points Gift Certificates? Swiss VAT Law Faces New Challenges After ECJ Rulings 4 months ago
European UnionNetherlands VAT Treatment of Loyalty Points: Are Issued Points Considered Vouchers Under EU Law? 4 months ago
European Union CJEU Rules Video Game Virtual Currency Not Exempt from VAT, Not a Multi-Purpose Voucher 4 months ago
Italy Loyalty Points Are Not Vouchers Under EU VAT Directive, Court Rules on March 5, 2026 4 months ago
European Union Comments on ECJ case C‑436/24: Loyalty Points and In-Game Currencies Are Not Vouchers for VAT Purposes 4 months ago
European Union Comments on ECJ case C-472/24: VAT Applies to In-Game Asset Sales; Not Exempt as Financial Services 4 months ago
European UnionSweden Comments on ECJ case C-436/24: VAT Treatment of Loyalty Points as Vouchers in Lyko Operations Case 4 months ago
European UnionLithuania Comments on ECJ case C-472/24: VAT for Sale of In-Game ‘Gold’ in Runescape: Virtual Currency or Voucher? 4 months ago