62023CJ0068_SUM
Case C‑68/23
M-GbR
v
Finanzamt O
(Request for a preliminary ruling from the Bundesfinanzhof)
Judgment of the Court (Ninth Chamber) of 18 April 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a and 30b – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supplies of goods and services for consideration – Concept of a single-purpose voucher – Criteria – Knowledge, at the time of issue of the voucher, of the place of supply and the VAT payable – Included – Voucher which is the subject of transfers between taxable persons established in different Member States from the Member State of final consumption of the voucher – Irrelevant
(Council Directive 2006/112, Arts 30a and 30b(1))
(see paragraphs 36, 40, 44, 55, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supplies of goods and services for consideration – Concept – Resale, by a taxable person, of multi-purpose vouchers – Included – Condition – Service separate from redeeming the voucher for the benefit of the taxable person issuing that voucher
(Council Directive 2006/112, Art. 30b(2))
(see paragraphs 58, 60, 62, 65, operative part 2)
See the text of the decision.