In this ruling, the CJEU clarified the VAT treatment of “virtual gold” sales in online gaming. The case concerned an online video game operator selling “virtual gold” to its users, a digital asset that could be used to acquire in-game advantages, items and features. The operator put forward two alternative arguments: Virtual gold could be...
In this ruling, the CJEU clarified the VAT treatment of points-based loyalty schemes, and the distinction between multi-purpose vouchers (MPVs) and simple price reduction mechanisms. The case concerned a Swedish company operating a cosmetics distribution network, which had introduced a loyalty programme allowing customers to accumulate points on purchases and redeem them on future transactions...
Judgment of 25 March 2026, T 221/25 This ruling concerns the interaction between national VAT regimes and specific provisions of EU law. The dispute involved travel agents established in the EU, subject to the TOMS margin scheme for services that included supplies made outside the European Union. Belgium had amended the rules for calculating...
In this ruling, the CJEU examined what happens when a technical failure prevents a VAT refund claim from being properly processed under the EU refund procedure set out in Directive 2008/9/EC. A French company had submitted a claim for VAT paid in Italy through the mandatory electronic procedure, within the required deadlines. The claim was...
