CELEX: 62020CN0637
Language: en
Date: 2020-11-25 00:00:00
Title: Case C-637/20: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 25 November 2020 — Skatteverket v DSAB Destination Stockholm AB

15.2.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 53/24
            
         
      Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 25 November 2020 — Skatteverket v DSAB Destination Stockholm AB
      (Case C-637/20)
      (2021/C 53/32)
      Language of the case: Swedish
      
         Referring court
      
      Högsta förvaltningsdomstolen
      
         Parties to the main proceedings
      
      
         Appellant and respondent: Skatteverket
      
         Respondent and appellant: DSAB Destination Stockholm AB
      
         Question referred
      
      Must Article 30(a) of the VAT Directive (1) be interpreted as meaning that a card, such as the one at issue in the main proceedings, which gives the cardholder the right to receive various services at a given place for a limited period of time and up to a certain value constitutes a voucher and, in such circumstances, constitutes a multi-purpose voucher?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) as amended by Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2006/112/EC as regards the treatment of vouchers (OJ 2016 L 177, p. 9).