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)
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?
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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).