Preliminary Ruling Request: VAT Directive Interpretation – Case C-436/24

• Case C-436/24 involves a request for a preliminary ruling from the Högsta förvaltningsdomstolen in Sweden
• The applicant is Skatteverket (Tax Agency) and the defendant is Lyko Operations AB
• The main issue in the case is the interpretation of the definition of a voucher in the VAT Directive
• The Supreme Administrative Court wants to clarify if a customer’s right to obtain additional goods under a loyalty program constitutes a voucher
• The case involves questions about how the taxable amount is determined in relation to vouchers
• European Union law, specifically Articles 2, 30a, and 30b of the VAT Directive, are being relied upon in the case.

Source: curia.europa.eu

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.