ECJ: VAT treatment of prepaid cards or voucher codes for pur ...
In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop. Specifically, the focus was on the distinction between single-purpose vouchers and multi-purpose vouchers.
Kategorien: European Court of Justice
Schlagwörter: digital platform operators, multiple-pur ...