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Case C-607/20: Judgment of the Court (First Chamber) of 17 November 2022 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — GE Aircraft Engine Services Ltd v The Commissioners for His Majesty’s Revenue and Customs (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)
ECLI:EU:UNKNOWN:62020CA0607
62020CA0607
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16.1.2023
Official Journal of the European Union
C 15/9
(Case C-607/20) (1)
(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)
(2023/C 15/08)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: GE Aircraft Engine Services Ltd
Defendant: The Commissioners for His Majesty’s Revenue and Customs
Operative part of the judgment
Article 26(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a supply of services consisting, for a business, in offering retail vouchers to its employees, in the context of a programme set up by that business, designed to recognise and reward the most deserving and high-performing employees, does not fall within its scope.
Language of the case: English.
* * *
(2023/C 15/08)