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64487

Lns pub 64487
DatePublication 11/17/22
Recueil RG Yes
Recueil FP No
Documents
  1. Opinion of Advocate General Ćapeta delivered on 27 January 2022
  2. Judgment of the Court (First Chamber) of 17 November 2022
References
NonPublie No
NomAffaire Case C-607/20
LienAffaire http://curia.europa.eu/juris/liste.jsf?num=C-607/20&language=EN
NomUsuel GE Aircraft Engine Services v Commissioners for Her Majesty's Revenue & Customs
Indicateurs Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 26(1)(b) – Supply of services free of charge – Award of retail vouchers free of charge to staff of the taxable person’s business as part of an employee recognition and reward scheme – Transactions treated as supplies of services for consideration – Scope – Principle of fiscal neutrality
OQP Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber)
LangueProcedure Language of the case: English
numero 202211C117202006070