CELEX: 62009CA0040
Language: en
Date: 2010-07-29 00:00:00
Title: Case C-40/09: Judgment of the Court (Third Chamber) of 29 July 2010 (reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester (United Kingdom)) — Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Article 2(1) — Concept of the supply of services effected for consideration — Retail vouchers provided by an undertaking to its employees as part of their remuneration)

11.9.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 246/4
            
         Judgment of the Court (Third Chamber) of 29 July 2010 (reference for a preliminary ruling from the VAT and Duties Tribunal, Manchester (United Kingdom)) — Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs
   (Case C-40/09) (1)
   
   (Sixth VAT Directive - Article 2(1) - Concept of the supply of services effected for consideration - Retail vouchers provided by an undertaking to its employees as part of their remuneration)
   2010/C 246/06
   Language of the case: English
   
      Referring court
   
   VAT and Duties Tribunal, Manchester
   
      Parties to the main proceedings
   
   
      Applicant: Astra Zeneca UK Ltd
   
      Defendant: Commissioners for Her Majesty’s Revenue and Customs
   
      Re:
   
   Reference for a preliminary ruling — VAT and Duties Tribunal, Manchester — Interpretation of Articles 2(1), 6(2)(b) and 17(2) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Meaning of ‘a supply of services for consideration’ — Retail vouchers made available to an employee under his or her employment contract, part of their value being charged against that employee’s salary
   
      Operative part of the judgment
   
   Article 2(1) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as meaning that the provision of a retail voucher by a company, which acquired that voucher at a price including value added tax, to its employees in exchange for their giving up part of their cash remuneration constitutes a supply of services effected for consideration within the meaning of that provision.
   
      (1)  OJ C 90, 18.4.2009.