In its recent ruling on city cards, the ECJ was given its first opportunity to comment on the application of the VAT Directive’s voucher regulations, as they are in effect since 1 January 2019. The key question was whether city cards can even be classified as vouchers. While the ECJ went on to find that it is possible for the city card in question to be classified as a voucher, specifically a multi-purpose voucher, it failed to establish any general principles, resulting in the loss of an opportunity to create some degree of legal certainty for the treatment of comparable instruments. C-637/20
Source: kmlz.de
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