- The document is a referral decision from the Högsta förvaltningsdomstolen in Sweden
- The case involves a request for a preliminary ruling on the interpretation of articles 30 bis and 73 bis of the VAT directive
- The main issue is whether a customer’s right to receive additional goods from a company based on a loyalty program constitutes a voucher
- The ruling seeks clarification on how the taxable amount should be determined in such cases
- The referral is based on a tax ruling by the Skatterättsnämnden in Sweden, which has been appealed
- The VAT directive defines a voucher as an instrument that must be accepted as payment for goods and specifies the conditions for its use
Source: ecer.minbuza.nl
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.
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