H&I 2022/239
DSAB Destination Stockholm. Classification of ‘city cards’. Interpretation of the concepts of a ‘voucher’ and a ‘multi-purpose voucher’
CJ 28-04-2022, C-637/20 (Uitspraak), m.nt. Mariya Senyk (DSAB Destination Stockholm)
- Instantie
Court of Justice of the European Union
- Datum
28 april 2022
- Zaaknummer
C-637/20
- Noot
Mariya Senyk
- Roepnaam
DSAB Destination Stockholm
- JCDI
JCDI:ADS656483:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 28‑04‑2022
ECLI:EU:C:2022:131, Conclusie, Court of Justice of the European Union, 24‑02‑2022
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 25‑11‑2020
- Wetingang
Council directive 2006/112/EC Article 30bis
Essentie
Judgment of the Court of Justice in the case DSAB Destination Stockholm. Article 30a of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT) must be interpreted as meaning that an instrument which gives the bearer thereof the right to benefit from various services at a given place, for a limited period and up to a certain amount, may constitute a ‘voucher’ within the meaning of Article 30a(1) of that directive, even if, on account of the limited validity period of that instrument, an average consumer cannot benefit from all the services ... Verder lezen? Log in om dit document te bekijken.