The CJEU has held that the supply of services consisting in the provision by a business of retail vouchers to its employees is not regarded as a supply of services for consideration and does not give rise to VAT liability.
The CJEU has ruled that the provision of retail vouchers by a business, as part of a scheme set up by it to recognize and reward its best-performing employees, does not constitute a supply of services for consideration within the meaning of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
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