European Union [Article] The EU VAT Treatment of Vouchers in the Context of Promotional Activities 14 February 2021169 views1 min read Source Dr. J.B.O. Bijl – WoltersKluwer Vouchers Flashback on ECJ Cases C-288/94 (Argos Distributors) – Taxable amount of a voucher is the sum actually received by the supplier upon the sale of the voucher Flashback on ECJ cases C-258/95 (Julius Fillibeck Söhne GmbH & Co. KG) – Transport for employees free of charge from their homes to the workplace is not a supply of services
