22.5.2023

EN

Official Journal of the European Union

C 179/14

(Case C-68/23, Finanzamt O)

(2023/C 179/23)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant and appellant on a point of law: M-GbR

Defendant and respondent in the appeal on a point of law: Finanzamt O

Questions referred

1.Does a single-purpose voucher exist within the meaning of Article 30a(2) of the VAT Directive (1) where:

—the place of supply of the services to which the voucher relates is established in known in so far as those services are intended to be supplied to final consumers within the territory of a Member State,

—but the fiction of the first subparagraph of Article 30b(1) first sentence of the VAT Directive, according to which also the transfer of the voucher between taxable persons is considered as providing the service to which the voucher relates, gives rise to a service in the territory of another Member State?

2.If the first question is answered in the negative (and hence a multi-purpose voucher exists in the present case): Does subparagraph 1 of Article 30b(2) of the VAT Directive, according to which the actual provision of the services in return for a multi-purpose voucher accepted as consideration or part consideration by the supplier is subject to VAT pursuant to Article 2 of the VAT Directive, whereas each preceding transfer of that multi-purpose voucher is not subject to VAT, preclude a differently substantiated tax obligation (judgment of the Court of Justice of the European Union of 3 May 2012, Lebara, C-520/10, EU:C:2012:264)?

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in the version of 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).

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Language of the case: German