Finanzamt O. Single-purpose and multi-purpose vouchers. Prepaid cards or voucher codes used to purchase digital content. Court of Justice

Judgment of the Court of Justice in the case Finanzamt O. Article 30a and Article 30b(1) of Council Directive 2006/112/EC must be interpreted as meaning that the classification of a voucher as a ‘single-purpose voucher’ within the meaning of Article 30a(2) of Directive 2006/112 depends solely on the conditions laid down in that provision, which include the requirement that the place of supply of services to end consumers, to which that voucher relates, must be known at the time of the issue of that voucher, irrespective of the fact that the voucher is the subject of transfers between taxable ... Verder lezen? Log in om dit document te bekijken.Verder lezen?