Comments on ECJ C-505/22: Deco Proteste – Decrypting the ECJ VAT Judgment on Free Gifts

• The recent judgment Deco Proteste
• Editores (C‑505/22) by the CJEU is difficult to understand and lacks clarity.
• The case referred to the CJEU involved a taxpayer selling subscriptions for a magazine and providing a free gift (smartphone or tablet) to incentivize new subscribers.
• The CJEU determined that the free gift was ancillary to the supply of the magazine, so VAT only had to be accounted for on the subscription fee.
• The CJEU’s reasoning in the judgment requires further analysis and dissection.
• The judgment raises the issue of single versus multiple supplies and the tax treatment of ancillary supplies.
• The CJEU’s analysis of this issue at the start of the judgment is puzzling as its relationship to the main question is not clear.

Source: kluwertaxblog.com

---

• Join the Linkedin Group on ECJ VAT Cases, click HERE
• VATupdate.com – Your FREE source of information on ECJ VAT Cases

---

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---