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Articoli Correlati: VAT - on services - city card

On April 28, 2022, the Court of Justice of the European Union in case C-637/20 ruled on the tax regime of the city card, an instrument envisaged for “multi-purpose vouchers”, taking into account that the tax due on services rendered is not it is known at the time of issue of the voucher. The Court held that this is an instrument which confers on the holder the right to use various services in a specific place, for a limited period and up to a certain amount and which, therefore, can constitute, for the purposes of VAT, a “Good”, even if, due to the limited duration of validity, an average consumer cannot take advantage of all the services offered.