Judgment of the Court (Second Chamber) of 5 March 2026.#MB “Žaidimų valiuta” v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135, paragraph 1, sub e) – Exchange operations of virtual currency units of an online video game against traditional currencies – Calculation of the base of taxation – Article 30 bis – Multi-use vouchers – Virtual currency for an online video game.#Case C-472/24.

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Official record CELEX 62024CJ0472_SUM from European Union at Court of Justice of the European Union. Dated 5 March 2026. Status: decided.

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• Arrêt de la Cour (deuxième chambre) du 5 mars 2026.#MB “Žaidimų valiuta” contre Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Exonérations – Article 135, paragraphe 1, sous e) – Opérations de change d’unités de monnaie virtuelle d’un jeu vidéo en ligne contre des devises traditionnelles – Calcul de la base d’imposition – Article 30 bis – Bons à usages multiples – Monnaie virtuelle d’un jeu vidéo en ligne.#Affaire C-472/24.

  judgment · FR · 5 March 2026

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