Official Journal of the European Union
Judgment of the Court (First Chamber) of 28 April 2022 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v DSAB Destination Stockholm AB
(Case C-637/20) (1)
(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)
Language of the case: Swedish
Parties to the main proceedings
Respondent: DSAB Destination Stockholm AB
Operative part of the judgment
Article 30a of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive (EU) 2016/1065 of 27 June 2016, must be interpreted as meaning that an instrument which gives the bearer thereof the right to benefit from various services at a given place, for a limited period and up to a certain amount, may constitute a ‘voucher’ within the meaning of Article 30a(1) of that directive, even if, on account of the limited validity period of that instrument, an average consumer cannot benefit from all the services offered. That instrument constitutes a ‘multi-purpose voucher’ within the meaning of Article 30a(3) of that directive, since the value added tax due on those services is not known at the time of issuance of that instrument.
(1) OJ C 53, 15.2.2021.