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 24 March 2023
India Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same 11 March 2023
United States Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations 09 March 2023
India Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services” 08 March 2023
United States Pennsylvania Supreme Court Rules Coupon Amounts Are Not Subtracted from Sales Tax Base Unless Sales Receipt Adequately Describes Taxable Item and Coupon 27 February 2023
South Africa Clarifying the VAT treatment of prepaid vouchers in the telecommunications industry 23 February 2023
Germany Federal Fiscal Court refers to ECJ: voucher codes as single-purpose vouchers – doubts about the ‘known place of supply’ 16 February 2023
Italy Ruling 29: For VAT purposes, the moment when the card is recharged for the collection of bets is irrelevant 14 January 2023