Impact of the 2016 EU Vouchers Directive (“Directive“), in light of the Court of Justice of the European Union’s (CJEU) first decision with respect to the scope and application of those rules (Skatteverket v DSAB Destination Stockholm AB, Case C-637/20 (“DSAB“)). We also outline some of the remaining open questions for taxpayers that issue and redeem vouchers, in light of the approach of member state tax authorities since the introduction of the Directive. The decision of the CJEU makes clear that the term ‘voucher’ has a broad application, and clarifies the distinction between a single purpose voucher (SPV) and a multipurpose voucher (MPV). However, it appears that tax authorities continue to grapple with the precise scope of the Directive, particularly for those products that are less obviously ‘vouchers’ in the traditional sense, such as discount cards and subscription services.
Source Baker & McKenzie
See also ECJ C-637/20 (DSAB Destination Stockholm) – Decision – City card is a multi-purpose voucher
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