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Germany: ECJ Clarifies - Loyalty Points Are Not VAT Vouchers

Private | Germany | Author: Ivana Picajkić | Subject: Fiscal subject related | Views: 701 | Date and Time: 02.04.2026 08:19h
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Summary
The ECJ ruled in case C-436/24 that customer loyalty points are not vouchers under EU VAT rules, as they do not create a legal obligation for the supplier to accept them as payment.
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