62020CJ0637_SUM
Case C‑637/20
Skatteverket
v
DSAB Destination Stockholm AB
(Request for a preliminary rulingfrom the Högsta förvaltningsdomstolen)
Judgment of the Court (First Chamber) of 28 April 2022
(Reference for a preliminary ruling – Directive 2006/112/EC – Common system of value added tax – Article 30a(1) – Concept of ‘voucher’ – Article 30a(3) – Concept of ‘“multi-purpose” voucher’ – Sale of a card entitling the cardholder to a number of tourist services for a limited period)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supplies of goods and services for consideration – Concepts of ‘voucher’ and ‘multi-purpose voucher’
(Council Directive 2006/112, Art. 30a(1) and (3))
(see paragraph 32, operative part)
See the text of the decision.