Advocate General Ćapeta concludes that the transfer of a voucher from a taxpayer to his staff does not constitute a taxable transaction. However, this is not the case if all relevant information about the right to the delivery of goods or services is already known when the voucher is handed over.
Source Taxlive
See also ECJ C-607/20 (GE Aircraft Engine Services) – AG Opinion – Issue of retail vouchers to employees
