The vouchers could be exchanged for goods or services at well-known retailers.Īrticle 26 of the EU VAT Directive 2006/112/EC.ġ. The dispute relates to an assessment for undeclared output tax in relation to a reward programme that GEAES operated for its employees called the “Above & Beyond” programme, which involved the issue of retail vouchers to employees. On January 27, 2022, the ECJ issued the AG Opinion in the case C-607/20 (GE Aircraft Engine Services).Ĭontext: Reference for a preliminary ruling – Value added tax – Transfers of vouchers as taxable transactions – Article 26(1)(b) of the VAT Directive – Concept of ‘private use or that of his staff or, more generally, for purposes other than those of his business’ – Provision of vouchers, free of charge, to staff as part of an employee reward scheme
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March 2023
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