Judgment of the Court (First Chamber) of 17 November 2022.#GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & 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.#Case C-607/20.

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Official record CELEX 62020CJ0607_SUM from European Union at Court of Justice of the European Union. Dated 17 November 2022. Status: decided.

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22 official files

• Judgment of the Court (First Chamber) of 17 November 2022.#GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & 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.#Case C-607/20.

  judgment · EN · 17 November 2022

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• Wyrok Trybunału (pierwsza izba) z dnia 17 listopada 2022 r.#GE Aircraft Engine Services Ltd przeciwko The Commissioners for Her Majesty's Revenue & Customs.#Odesłanie prejudycjalne – Wspólny system podatku od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Artykuł 26 ust. 1 lit. b) – Nieodpłatne świadczenie usług – Nieodpłatne przekazanie bonów pracownikom przedsiębiorstwa podatnika w ramach programu uznawania i nagradzania – Transakcje uznane za odpłatne świadczenie usług – Zakres – Zasada neutralności podatkowej.#Sprawa C-607/20.

  judgment · PL · 17 November 2022

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• Domstolens dom (första avdelningen) av den 17 november 2022.#GE Aircraft Engine Services Ltd mot The Commissioners for Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande – Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Artikel 26.1 b – Tillhandahållande av tjänster utan ersättning – Utdelning av värdekuponger, utan ersättning, till personalen i den beskattningsbara personens företag inom ramen för ett bonus- och belöningsprogram – Transaktioner som likställs med tillhandahållanden av tjänster mot ersättning – Räckvidd – Principen om skatteneutralitet.#Mål C-607/20.

  judgment · SV · 17 November 2022

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• Sodba Sodišča (prvi senat) z dne 17. novembra 2022.#GE Aircraft Engine Services Ltd proti The Commissioners for Her Majesty's Revenue & Customs.#Predhodno odločanje – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 26(1)(b) – Brezplačno opravljanje storitev – Brezplačna dodelitev nakupnih bonov osebju podjetja davčnega zavezanca v okviru programa priznavanja in nagrajevanja – Transakcije, ki se štejejo za opravljanje storitev za plačilo – Obseg – Načelo davčne nevtralnosti.#Zadeva C-607/20.

  judgment · SL · 17 November 2022

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• Rozsudok Súdneho dvora (prvá komora) zo 17. novembra 2022.#GE Aircraft Engine Services Ltd proti The Commissioners for Her Majesty's Revenue & Customs.#Návrh na začatie prejudiciálneho konania – Spoločný systém dane z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Článok 26 ods. 1 písm. b) – Bezodplatné poskytovanie služieb – Bezodplatné poskytovanie nákupných poukážok zamestnancom podniku zdaniteľnej osoby ako súčasť programu oceňovania a odmeňovania – Transakcie, ktoré sa považujú za poskytovanie služieb za protihodnotu – Rozsah – Zásada daňovej neutrality.#Vec C-607/20.

  judgment · SK · 17 November 2022

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• Hotărârea Curții (Camera întâi) din 17 noiembrie 2022.#GE Aircraft Engine Services Ltd împotriva The Commissioners for Her Majesty's Revenue & Customs.#Trimitere preliminară – Sistemul comun al taxei pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Articolul 26 alineatul (1) litera (b) – Prestări de servicii cu titlu gratuit – Oferirea, cu titlu gratuit, de tichete valorice personalului întreprinderii persoanei impozabile, în cadrul unui program de recunoaștere și de recompensare – Operațiuni considerate prestări de servicii cu titlu oneros – Conținut – Principiul neutralității fiscale.#Cauza C-607/20.

  judgment · RO · 17 November 2022

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• Acórdão do Tribunal de Justiça (Primeira Secção) de 17 de novembro de 2022.#GE Aircraft Engine Services Ltd contra The Commissioners for Her Majesty's Revenue & Customs.#Reenvio prejudicial — Sistema comum do imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Artigo 26.°, n.° 1, alínea b) — Prestações de serviços a título gratuito — Entrega gratuita de vales de compras ao pessoal da empresa do sujeito passivo no contexto de um programa de reconhecimento e de recompensa — Operações assimiladas a prestações de serviços a título oneroso — Alcance — Princípio da neutralidade fiscal.#Processo C-607/20.

  judgment · PT · 17 November 2022

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• Arrest van het Hof (Eerste kamer) van 17 november 2022.#GE Aircraft Engine Services Ltd tegen The Commissioners for Her Majesty's Revenue & Customs.#Prejudiciële verwijzing – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Artikel 26, lid 1, onder b) – Verrichting van diensten om niet – Terbeschikkingstelling om niet van vouchers aan het personeel van de onderneming van de belastingplichtige in het kader van een beloningsregeling – Handelingen die met diensten onder bezwarende titel worden gelijkgesteld – Draagwijdte – Beginsel van fiscale neutraliteit.#Zaak C-607/20.

  judgment · NL · 17 November 2022

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• Sentenza tal-Qorti tal-Ġustizzja (L-Ewwel Awla) tas-17 ta’ Novembru 2022.#GE Aircraft Engine Services Ltd vs The Commissioners for Her Majesty's Revenue & Customs.#Rinviju għal deċiżjoni preliminari – Sistema komuni ta’ taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Artikolu 26(1)(b) – Provvista ta’ servizzi mingħajr ħlas – Għoti mingħajr ħlas ta’ vawċers għal xiri lill-persunal tal-impriża tal-persuna taxxabbli fil-kuntest ta’ programm ta’ rikonoxximent u ta’ ppremjar – Tranżazzjonijiet assimilati ma’ provvista ta’ servizzi bi ħlas – Portata – Prinċipju ta’ newtralità fiskali.#Kawża C-607/20.

  judgment · MT · 17 November 2022

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• Tiesas spriedums (pirmā palāta), 2022. gada 17. novembris.#GE Aircraft Engine Services Ltd pret The Commissioners for Her Majesty's Revenue & Customs.#Lūgums sniegt prejudiciālu nolēmumu – Kopējā pievienotās vērtības nodokļa (PVN) sistēma – Direktīva 2006/112/EK – 26. panta 1. punkta b) apakšpunkts – Pakalpojumu sniegšana bez maksas – Iepirkumu vaučeru izsniegšana bez maksas nodokļa maksātāja uzņēmuma darbiniekiem atzinības un apbalvošanas programmā – Pakalpojumu sniegšanai par atlīdzību pielīdzināmi darījumi – Tvērums – Nodokļu neitralitātes princips.#Lieta C-607/20.

  judgment · LV · 17 November 2022

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• 2022 m. lapkričio 17 d. Teisingumo Teismo (pirmoji kolegija) sprendimas.#GE Aircraft Engine Services Ltd prieš The Commissioners for Her Majesty's Revenue & Customs.#Prašymas priimti prejudicinį sprendimą – Bendra pridėtinės vertės mokesčio sistema – Direktyva 2006/112/EB – 26 straipsnio 1 dalies b punktas – Paslaugų teikimas neatlygintinai – Neatlygintinas kuponų suteikimas įmonės darbuotojams vykdant darbuotojų pripažinimo ir apdovanojimo programą – Sandoriai, laikomi paslaugų teikimu už atlygį – Apimtis – Mokesčių neutralumo principas.#Byla C-607/20.

  judgment · LT · 17 November 2022

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• Sentenza della Corte (Prima Sezione) del 17 novembre 2022.#GE Aircraft Engine Services Ltd contro The Commissioners for Her Majesty's Revenue & Customs.#Rinvio pregiudiziale – Sistema comune d’imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Articolo 26, paragrafo 1, lettera b) – Prestazioni di servizi a titolo gratuito – Attribuzione a titolo gratuito di buoni acquisto al personale dell’impresa del soggetto passivo nell’ambito di un programma di riconoscimento dei meriti e di premiazione – Operazioni assimilate a prestazioni di servizi a titolo oneroso – Portata – Principio della neutralità fiscale.#Causa C-607/20.

  judgment · IT · 17 November 2022

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• A Bíróság ítélete (első tanács), 2022. november 17.#GE Aircraft Engine Services Ltd kontra The Commissioners for Her Majesty's Revenue & Customs.#Előzetes döntéshozatal – A hozzáadottérték‑adó (héa) közös rendszere – 2006/112/EK irányelv – A 26. cikk (1) bekezdésének b) pontja – Ingyenesen végzett szolgáltatásnyújtás – Vásárlási utalványok ingyenes juttatása az adóalany vállalkozásának alkalmazottai számára egy elismerési és jutalmazási program keretében – Ellenérték fejében nyújtott szolgáltatásnak minősülő ügyletek – Hatály – Az adósemlegesség elve.#C-607/20. sz. ügy.

  judgment · HU · 17 November 2022

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• Presuda Suda (prvo vijeće) od 17. studenoga 2022.#GE Aircraft Engine Services Ltd protiv The Commissioners for Her Majesty's Revenue & Customs.#Zahtjev za prethodnu odluku – Zajednički sustav poreza na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Članak 26. stavak 1. točka (b) – Besplatna isporuka usluga – Besplatno stavljanje na raspolaganje vrijednosnih kupona zaposlenicima poduzetnika u okviru programa dodjele priznanja i nagrada zaposlenicima – Transakcije koje se smatraju isporukom usluga uz naknadu – Doseg – Načelo porezne neutralnosti.#Predmet C-607/20.

  judgment · HR · 17 November 2022

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• Arrêt de la Cour (première chambre) du 17 novembre 2022.#GE Aircraft Engine Services Ltd contre The Commissioners for Her Majesty's Revenue & Customs.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 26, paragraphe 1, sous b) – Prestations de services à titre gratuit – Remise gratuite de bons d’achat au personnel de l’entreprise de l’assujetti dans le cadre d’un programme de reconnaissance et de récompense – Opérations assimilées à des prestations de services à titre onéreux – Portée – Principe de neutralité fiscale.#Affaire C-607/20.

  judgment · FR · 17 November 2022

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• Unionin tuomioistuimen tuomio (ensimmäinen jaosto) 17.11.2022.#GE Aircraft Engine Services Ltd vastaan The Commissioners for Her Majesty's Revenue & Customs.#Ennakkoratkaisupyyntö – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – 26 artiklan 1 kohdan b alakohta – Vastikkeettomasti suoritettavat palvelut – Arvosetelien antaminen verovelvollisen yrityksen henkilöstölle osana tunnustus- ja palkitsemisohjelmaa – Vastikkeellisiin palveluihin rinnastettavat liiketoimet – Ulottuvuus – Verotuksen neutraalisuuden periaate.#Asia C-607/20.

  judgment · FI · 17 November 2022

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• Euroopa Kohtu otsus (esimene koda), 17.11.2022.#GE Aircraft Engine Services Ltd versus The Commissioners for Her Majesty's Revenue & Customs.#Eelotsusetaotlus – Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Artikli 26 lõike 1 punkt b – Tasuta teenuste osutamine – Tunnustamis- ja premeerimisprogrammi raames maksukohustuslase ettevõtte töötajatele ostukupongide andmine tasuta – Tehingute käsitamine teenuste osutamisena tasu eest – Ulatus – Neutraalse maksustamise põhimõte.#Kohtuasi C-607/20.

  judgment · ET · 17 November 2022

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• Sentencia del Tribunal de Justicia (Sala Primera) de 17 de noviembre de 2022.#GE Aircraft Engine Services Ltd contra The Commissioners for Her Majesty's Revenue & Customs.#Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 26, apartado 1, letra b) — Prestaciones de servicios a título gratuito — Entrega gratuita de vales de compra al personal de la empresa del sujeto pasivo en el marco de un plan de reconocimiento y gratificación — Operaciones asimiladas a prestaciones de servicios a título oneroso — Alcance — Principio de neutralidad fiscal.#Asunto C-607/20.

  judgment · ES · 17 November 2022

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• Απόφαση του Δικαστηρίου (πρώτο τμήμα) της 17ης Νοεμβρίου 2022.#GE Aircraft Engine Services Ltd κατά The Commissioners for Her Majesty's Revenue & Customs.#Προδικαστική παραπομπή – Κοινό σύστημα φόρου προστιθέμενης αξίας – Οδηγία 2006/112/ΕΚ – Άρθρο 26, παράγραφος 1, στοιχείο βʹ – Χωρίς αντάλλαγμα παροχές υπηρεσιών – Χωρίς αντάλλαγμα παροχή εκπτωτικών κουπονιών στο προσωπικό της επιχείρησης του υποκειμένου στον φόρο στο πλαίσιο προγράμματος επιβράβευσης και ανταμοιβής – Πράξεις εξομοιούμενες με παροχές υπηρεσιών εξ επαχθούς αιτίας – Περιεχόμενο – Αρχή της φορολογικής ουδετερότητας.#Υπόθεση C-607/20.

  judgment · EL · 17 November 2022

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• Domstolens dom (Første Afdeling) af 17. november 2022.#GE Aircraft Engine Services Ltd mod The Commissioners for Her Majesty's Revenue & Customs.#Præjudiciel forelæggelse – det fælles merværdiafgiftssystem (moms) – direktiv 2006/112/EF – artikel 26, stk. 1, litra b) – vederlagsfri levering af ydelser – vederlagsfri udlevering af værdikuponer til personale i den afgiftspligtige persons virksomhed som led i et anerkendelses- og belønningsprogram – transaktioner, der sidestilles med tjenesteydelser mod vederlag – rækkevidde – princippet om afgiftens neutralitet.#Sag C-607/20.

  judgment · DA · 17 November 2022

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• Rozsudek Soudního dvora (prvního senátu) ze dne 17. listopadu 2022.#GE Aircraft Engine Services Ltd v. The Commissioners for Her Majesty's Revenue & Customs.#Řízení o předběžné otázce – Společný systém daně z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Článek 26 odst. 1 písm. b) – Bezplatné poskytování služeb – Bezplatné poskytování nákupních poukázek zaměstnancům podniku osoby povinné k dani v rámci programu oceňování a odměňování – Plnění považovaná za poskytnutí služby za úplatu – Působnost – Zásada daňové neutrality.#Věc C-607/20.

  judgment · CS · 17 November 2022

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• Решение на Съда (първи състав) от 17 ноември 2022 г.#GE Aircraft Engine Services Ltd срещу The Commissioners for Her Majesty's Revenue & Customs.#Преюдициално запитване — Обща система на данъка върху добавената стойност (ДДС) — Директива 2006/112/ЕО — Член 26, параграф 1, буква б) — Безвъзмездни доставки на услуги — Безвъзмездно предоставяне на ваучери на персонала на данъчнозадълженото лице като част от програма за отличаване и награждаване на служителите — Сделки, третирани като възмездни доставки на услуги — Обхват — Принцип на данъчна неутралност.#Дело C-607/20.

  judgment · BG · 17 November 2022

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