Judgment of the Court (Ninth Chamber) of 5 March 2026.#Skatteverket v Lyko Operations AB.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of ‘voucher’ – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value.#Case C-436/24.

decidedEuropean Union· Court of Justice of the European Union· EN

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5 March 2026

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5 March 2026 · Decided

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decided

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Official record CELEX 62024CJ0436 from European Union at Court of Justice of the European Union. Dated 5 March 2026. Status: decided.

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5 March 2026
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24 official files

Sodba Sodišča (deveti senat) z dne 5. marca 2026.#Skatteverket proti Lyko Operations AB.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Högsta förvaltningsdomstolen.#Predlog za sprejetje predhodne odločbe – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 30a – Dobava blaga – Pojem ‚kupon‘ – Opredelitev – Program zvestobe strank v obliki točk, dodeljenih na podlagi prejšnjih nakupov – Točke, ki se lahko naknadno zamenjajo za proizvode manjše vrednosti.#Zadeva C-436/24.

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Sodba Sodišča (deveti senat) z dne 5. marca 2026.#Skatteverket proti Lyko Operations AB.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Högsta förvaltningsdomstolen.#Predlog za sprejetje predhodne odločbe – Skupni sistem davka na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 30a – Dobava blaga – Pojem ‚kupon‘ – Opredelitev – Program zvestobe strank v obliki točk, dodeljenih na podlagi prejšnjih nakupov – Točke, ki se lahko naknadno zamenjajo za proizvode manjše vrednosti.#Zadeva C-436/24.
judgment · SL · 5 March 2026
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Sentenza della Corte (Nona Sezione) del 5 marzo 2026.#Skatteverket contro Lyko Operations AB.#Domanda di pronuncia pregiudiziale proposta dallo Högsta förvaltningsdomstolen.#Rinvio pregiudiziale – Sistema comune d’imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Articolo 30 bis – Cessione di beni – Nozione di “buono” – Qualificazione – Programma di fidelizzazione della clientela sotto forma di punti attribuiti in funzione di acquisti precedenti – Punti che possono essere successivamente riscattati contro prodotti di basso valore.#Causa C-436/24.
judgment · IT · 5 March 2026
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Unionin tuomioistuimen tuomio (yhdeksäs jaosto) 5.3.2026.#Skatteverket vastaan Lyko Operations AB.#Högsta förvaltningsdomstolenin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – 30 a artikla – Tavaroiden luovutus – Arvosetelin käsite – Luokittelu – Asiakasuskollisuusohjelma, jossa jaetaan pisteitä aikaisempien ostojen perusteella – Pisteet, jotka voidaan vaihtaa myöhemmin arvoltaan vähäisiin tuotteisiin.#Asia C-436/24.
judgment · FI · 5 March 2026
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Domstolens dom (Niende Afdeling) af 5. marts 2026.#Skatteverket mod Lyko Operations AB.#Anmodning om præjudiciel afgørelse indgivet af Högsta förvaltningsdomstolen.#Præjudiciel forelæggelse – det fælles merværdiafgiftssystem (moms) – direktiv 2006/112/EF – artikel 30a – levering af varer – begrebet »voucher« – kvalificering – kundeloyalitetsprogram i form af point, der tildeles på grundlag af tidligere køb – point, der derefter kan indløses mod varer af lav værdi.#Sag C-436/24.
judgment · DA · 5 March 2026
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Решение на Съда (девети състав) от 5 март 2026 г.#Skatteverket срещу Lyko Operations AB.#Преюдициално запитване, отправено от Högsta förvaltningsdomstolen.#Преюдициално запитване — Обща система на данъка върху добавената стойност (ДДС) — Директива 2006/112/EО — Член 30а — Доставка на стоки — Понятие за ваучер — Квалификация — Програма за лоялност на клиентите под формата на точки, които се предоставят в зависимост от предходни покупки — Точки, които могат впоследствие да бъдат разменени срещу продукти с ниска стойност.#Дело C-436/24.
judgment · BG · 5 March 2026
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Rozsudok Súdneho dvora (deviata komora) z 5. marca 2026.#Skatteverket protiLyko Operations AB.#Návrh na začatie prejudiciálneho konania, ktorý podal Högsta förvaltningsdomstolen.#Návrh na začatie prejudiciálneho konania – Spoločný systém dane z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Článok 30a – Dodanie tovaru – Pojem ‚poukaz‘ – Kvalifikácia – Zákaznícky vernostný program vo forme bodov prideľovaných na základe predchádzajúcich nákupov – Body, ktoré možno následne vymeniť za výrobky nízkej hodnoty.#Vec C-436/24.
judgment · SK · 5 March 2026
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Hotărârea Curții (Camera a noua) din 5 martie 2026.#Skatteverket împotriva Lyko Operations AB.#Cererea de decizie preliminară formulată de Högsta förvaltningsdomstolen.#Trimitere preliminară – Sistemul comun al taxei pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Articolul 30a – Livrare de bunuri – Noțiunea de «cupon valoric» – Calificare – Program de fidelizare a clientelei sub formă de puncte atribuite în funcție de achizițiile anterioare – Puncte care pot fi apoi preschimbate în produse de mică valoare.#Cauza C-436/24.
judgment · RO · 5 March 2026
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Acórdão do Tribunal de Justiça (Nona Secção) de 5 de março de 2026.#Skatteverket contra Lyko Operations AB.#Pedido de decisão prejudicial apresentado pelo Högsta förvaltningsdomstolen.#Reenvio prejudicial — Sistema comum do imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Artigo 30.o‑A — Entrega de bens — Conceito de “vale” — Qualificação — Programa de fidelização de clientes sob a forma de pontos atribuídos em função de compras anteriores — Pontos que podem ser resgatados posteriormente por produtos de baixo valor.#Processo C-436/24.
judgment · PT · 5 March 2026
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Wyrok Trybunału (dziewiąta izba) z dnia 5 marca 2026 r.#Skatteverket przeciwko Lyko Operations AB.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Högsta förvaltningsdomstolen.#Odesłanie prejudycjalne – Wspólny system podatku od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Artykuł 30a – Dostawa towarów – Pojęcie „bonu” – Kwalifikacja – Program lojalnościowy w formie punktów przyznawanych na podstawie wcześniejszych zakupów – Punkty, które mogą następnie zostać wymienione na produkty o niskiej wartości.#Sprawa C-436/24.
judgment · PL · 5 March 2026
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Arrest van het Hof (Negende kamer) van 5 maart 2026.#Skatteverket tegen Lyko Operations AB.#Prejudiciële verwijzing – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Artikel 30 bis – Goederenleveringen – Begrip ,voucher’ – Kwalificatie – Loyaliteitsprogramma in de vorm van punten toegekend op basis van eerdere aankopen – Punten die vervolgens kunnen worden ingewisseld voor producten van geringe waarde.#Zaak C-436/24.
judgment · NL · 5 March 2026
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Sentenza tal-Qorti tal-Ġustizzja (Id-Disa’ Awla) tal-5 ta’ Marzu 2026.#Skatteverket vs Lyko Operations AB.#Talba għal deċiżjoni preliminari, imressqa mill-Högsta förvaltningsdomstolen.#Rinviju għal deċiżjoni preliminari – Sistema komuni ta’ taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Artikolu 30a – Kunsinna ta’ oġġetti – Kunċett ta’ ‘vawċer’ – Klassifikazzjoni – Programm ta’ lealtà tal-klijenti fil-forma ta’ punti mogħtija abbażi ta’ xiri preċedenti – Punti li mbagħad ikunu jistgħu jiġu skambjati ma’ prodotti ta’ valur żgħir.#Kawża C-436/24.
judgment · MT · 5 March 2026
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Tiesas spriedums (devītā palāta), 2026. gada 5. marts.#Skatteverket pret Lyko Operations AB.#Högsta förvaltningsdomstolen lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Kopējā pievienotās vērtības nodokļa (PVN) sistēma – Direktīva 2006/112/EK – 30.a pants – Preču piegāde – Jēdziens “vaučers” – Kvalifikācija – Klientu lojalitātes programma, kuras pamatā ir par iepriekšējiem pirkumiem piešķirti punkti – Punkti, kas vēlāk var tikt iemainīti pret zemas vērtības produktiem.#Lieta C-436/24.
judgment · LV · 5 March 2026
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2026 m. kovo 5 d. Teisingumo Teismo (devintoji kolegija) sprendimas.#Skatteverket prieš Lyko Operations AB.#Prašymas priimti prejudicinį sprendimą – Bendra pridėtinės vertės mokesčio (PVM) sistema – Direktyva 2006/112 – 30a straipsnis – Prekių tiekimas – Sąvoka „kuponas“ – Kvalifikavimas – Klientų lojalumo programa, pagal kurią už ankstesnius pirkimus suteikiami taškai – Taškai, už kuriuos vėliau gali būti perkami nedidelės vertės produktai.#Byla C-436/24.
judgment · LT · 5 March 2026
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A Bíróság ítélete (kilencedik tanács), 2026. március 5.#Skatteverket kontra Lyko Operations AB.#A Högsta förvaltningsdomstolen (Svédország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – A hozzáadottérték‑adó (héa) közös rendszere – 2006/112/EK irányelv – 30a. cikk – Termékértékesítés – Az »utalvány« fogalma – Minősítés – Korábbi vásárlásoktól függően juttatott pontokon alapuló törzsvásárlói program – Olyan pontok, amelyeket kis értékű termékekre lehet majd beváltani.#C-436/24. sz. ügy.
judgment · HU · 5 March 2026
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Presuda Suda (deveto vijeće) od 5. ožujka 2026.#Skatteverket protiv Lyko Operations AB.#Zahtjev za prethodnu odluku koji je uputio Högsta förvaltningsdomstolen.#Zahtjev za prethodnu odluku – Zajednički sustav poreza na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Članak 30.a – Isporuka robe – Pojam ‚vrijednosni kupon’ – Kvalifikacija – Program vjernosti kupaca u obliku bodova koji se dodjeljuju na temelju prethodnih kupnji – Bodovi koji se potom mogu zamijeniti za proizvode male vrijednosti.#Predmet C-436/24.
judgment · HR · 5 March 2026
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Breithiúnas na Cúirte (An Naoú Dlísheomra) 2026 Márta 5.#Skatteverket v Lyko Operations AB.#Tarchur chun réamhrialú – Comhchóras cánach breisluacha (CBL) – Treoir 2006/112/CE – Airteagal 30a – Soláthar earraí – An coincheap ‘dearbhán’ – Aicmiúchán – Clár dílseachta do chustaiméirí i bhfoirm pointí a bhronntar ar bhonn ceannachán roimhe seo – Pointí ar féidir iad a mhalartú ansin ar tháirgí ar luach íseal.#Cás C-436/24.
judgment · GA · 5 March 2026
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Euroopa Kohtu otsus (üheksas koda), 5.3.2026.#Skatteverket versus Lyko Operations AB.#Eelotsusetaotlus, mille on esitanud Högsta förvaltningsdomstolen.#Eelotsusetaotlus – Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Artikkel 30a – Kaubatarne – Mõiste „vautšer“ – Kvalifitseerimine – Püsikliendiprogramm, milles antakse punkte varasemate ostude alusel – Punktid, mida saab hiljem lunastada väikese väärtusega kaupade vastu.#Kohtuasi C-436/24.
judgment · ET · 5 March 2026
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Sentencia del Tribunal de Justicia (Sala Novena) de 5 de marzo de 2026.#Skatteverket contra Lyko Operations AB.#Petición de decisión prejudicial planteada por el Högsta förvaltningsdomstolen.#Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 30 bis — Entrega de bienes — Concepto de “bono” — Calificación — Programa de fidelización de clientes mediante puntos atribuidos en función de compras anteriores — Puntos que pueden canjearse luego por artículos de escaso valor.#Asunto C-436/24.
judgment · ES · 5 March 2026
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Απόφαση του Δικαστηρίου (ένατο τμήμα) της 5ης Μαρτίου 2026.#Skatteverket κατά Lyko Operations AB.#Αίτηση του Högsta förvaltningsdomstolen για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Κοινό σύστημα φόρου προστιθέμενης αξίας (ΦΠΑ) – Οδηγία 2006/112/ΕΚ – Άρθρο 30α – Παράδοση αγαθών – Έννοια του όρου “κουπόνι” – Χαρακτηρισμός – Πρόγραμμα επιβράβευσης πελατών υπό τη μορφή πόντων που χορηγούνται με βάση προηγούμενες αγορές – Πόντοι που μπορούν στη συνέχεια να εξαργυρωθούν έναντι προϊόντων μικρής αξίας.#Υπόθεση C-436/24.
judgment · EL · 5 March 2026
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Urteil des Gerichtshofs (Neunte Kammer) vom 5. März 2026.#Skatteverket gegen Lyko Operations AB.#Vorabentscheidungsersuchen des Högsta förvaltningsdomstolen.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 30a – Lieferung von Gegenständen – Begriff ‚Gutschein‘ – Einstufung – Kundentreueprogramm in Form von Punkten, die in Abhängigkeit von früheren Einkäufen vergeben werden – Punkte, die später gegen Waren von geringem Wert eingetauscht werden können.#Rechtssache C-436/24.
judgment · DE · 5 March 2026
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Rozsudek Soudního dvora (devátého senátu) ze dne 5. března 2026.#Skatteverket v. Lyko Operations AB.#Žádost o rozhodnutí o předběžné otázce podaná Högsta förvaltningsdomstolen.#Řízení o předběžné otázce – Společný systém daně z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Článek 30a – Dodání zboží – Pojem ‚poukaz‘ – Kvalifikace – Zákaznický věrnostní program ve formě bodů udělovaných na základě předchozích nákupů – Body, které lze následně použít k pořízení výrobků nízké hodnoty.#Věc C-436/24.
judgment · CS · 5 March 2026
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Domstolens dom (nionde avdelningen) av den 5 mars 2026.#Skatteverket mot Lyko Operations AB.#Begäran om förhandsavgörande från Högsta förvaltningsdomstolen.#Begäran om förhandsavgörande – Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Artikel 30a – Leverans av varor – Begreppet voucher – Kvalificering – Kundlojalitetsprogram som är utformat på så sätt att kunderna erhåller poäng utifrån hur stora inköp de har gjort – Poäng som vid senare köp kan lösas in mot varor av mindre värde.#Mål C-436/24.
judgment · SV · 5 March 2026
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Arrêt de la Cour (neuvième chambre) du 5 mars 2026.#Skatteverket contre Lyko Operations AB.#Demande de décision préjudicielle, introduite par le Högsta förvaltningsdomstolen.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 30 bis – Livraison de biens – Notion de “bon” – Qualification – Programme de fidélisation de la clientèle sous forme de points attribués en fonction d’achats antérieurs – Points susceptibles ensuite d’être échangés contre des produits de faible valeur.#Affaire C-436/24.
judgment · FR · 5 March 2026
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Judgment of the Court (Ninth Chamber) of 5 March 2026.#Skatteverket v Lyko Operations AB.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of ‘voucher’ – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value.#Case C-436/24.
judgment · EN · 5 March 2026
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0436
Open data entity: http://publications.europa.eu/resource/cellar/12dd1760-1877-11f1-8870-01aa75ed71a1
eurlex · 62024CJ0436 · source updated 5 March 2026