• Lyko Operations. Loyalty programme points do not constitute as vouchers under VAT Directive. Court of Justice (comments by Jeroen Bijl)
  Judgment of the Court of Justice in the case Lyko Operations. The concept of ‘voucher’ defined in point 1 of Article 30a of Council Directive 2006/112/EC must be interpreted as not including the issue of points awarded by a supplier to its customers in the context of a loyalty programme under which those points...
• Scrap-Transporteur. Clarifying the scope of ‘smoking tobacco’ under EU excise law. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in the case Scrap-Transporteur. The case concerned whether partially processed tobacco, intended for water-pipe use after home preparation, was already subject to excise duty. Article 5(1)(a) of Council Directive 2011/64/EU.
• Credidam. Unlicensed public use of protected works constitutes a taxable supply of services. General Court (comments by Giorgio Beretta)
  Judgment of the General Court in the case Credidam. Article 2(1)(c), Article 24(1), Article 25(a) and (c), Article 73 and point (a) of the first paragraph of Article 78 of Council Directive 2006/112/EC must be interpreted as meaning that holders of related rights supply services for consideration when their...
• Kotaňák. Presumption of innocence and appellate review. Limits on judicial assessment of evidence. Court of Justice (comments by Edwin Thomas)
  Judgment of the Court of Justice in the case Kotaňák. Articles 3, 4(1) and 6(1) of Directive (EU) 2016/343, read with Article 48 of the Charter, do not preclude an appellate criminal court, when ruling on an appeal against a decision closing proceedings for lack of an offence, from carrying out a...
• Swedish Match (Régime de justification simplifiée). Free movement and excise duties. Limits on automatic justification of tax marking destruction. Court of Justice (comments by Giorgio Emanuele Degani)
  Judgment of the Court of Justice in the case Swedish Match (Régime de justification simplifiée). The second subparagraph of Article 21(2) of Council Directive 92/12/EEC must be interpreted as precluding national legislation under which the destruction of tax markings up to a limit of 2% of the...
• Oblastní nemocnice Kolín. Limits on VAT deductibility for statutorily required healthcare costs. Court of Justice (comments by Krzysztof Lasiński-Sulecki)
  Judgment of the Court of Justice in the case Oblastní nemocnice Kolín. Article 173(1) of Council Directive 2006/112/EC must be interpreted as meaning that the costs incurred for the acquisition of goods and services required by national legislation for the provision of healthcare services in...
• Žaidimų valiuta. Virtual game currency is neither a VAT-exempt financial transaction nor a voucher. Court of Justice (comments by Philippe Gamito)
  Judgment of the Court of Justice in the case Žaidimų valiuta. Article 135(1)(e) of Council Directive 2006/112/EC must be interpreted as meaning that transactions consisting in the exchange, for payment purposes, of real currency for units of virtual money that can be used only in an online...

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