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Case C-436/24, Lyko Operations: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 20 June 2024 – Skatteverket v Lyko Operations AB
ECLI:EU:UNKNOWN:62024CN0436
62024CN0436
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Official Journal of the European Union
C series
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C/2024/5084
26.8.2024
(Case C-436/24, Lyko Operations)
(C/2024/5084)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant and defendant: Skatteverket
Defendant and applicant: Lyko Operations AB
Questions referred
1.Does an instrument in the form of points – such as that at issue in the main proceedings – constitute a voucher as defined in Article 30a of the VAT Directive (1) where the points are awarded under a customer loyalty programme designed in such a way that a customer who purchases goods obtains points according to the size of the purchases and is then entitled, when making a future purchase, to use the points to obtain further goods from the seller’s range?
2.If the answer to Question 1 is [in the affirmative], how is the taxable amount under Article 73a of the VAT Directive to be determined when the points are used to obtain goods from the seller?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (OJ 2006 L 347, p. 1).
ELI: http://data.europa.eu/eli/C/2024/5084/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Swedish.