- The document discusses a court case regarding the classification of loyalty program points as vouchers for VAT purposes.
- The parties involved are Skatteverket (Swedish Tax Agency) and Lyko Operations AB.
- The main issue is whether the loyalty program points constitute vouchers according to the definition in the EU VAT Directive.
- The document outlines the arguments presented by both Skatteverket and Lyko Operations AB regarding the classification of the loyalty program points and the determination of the taxable amount when the points are redeemed.
- The Supreme Administrative Court seeks a preliminary ruling from the Court of Justice of the European Union to clarify the interpretation of the VAT Directive’s provisions in this case.
Source
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