On 27 January 2022 Advocate General (AG) ´Capeta released her opinion in GE Aircraft Engine Services Ltd v CRC (Case C-607/20) a multifaceted appeal that considers the VAT implications on the supply of vouchers from a taxable person to its members of staff. This case is by no means a straightforward application of EU legislation and the advocate general opened her opinion by addressing the fact that this appeal ‘has layers’.
The case centres on GE’s ‘above and beyond’ reward scheme a programme which allowed employees to nominate fellow employees who stood out to be particularly hard working for an award. These awards were in the form of a voucher which the employee could then use at a retailer of their choice from the selection provided by GE’s scheme.
One of the last referrals
The Court of Justice of the European Union (CJEU) was...
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