European Court of Justice (Third Chamber).

K Lenaerts, President of the Chamber, R Silva de Lapuerta (Rapporteur), E Juhász, T von Danwitz and D Šváby, JJ, P Mengozzi, Advocate General.

Judgment delivered 29 July 2010.

Value added tax – Taxable transactions – Concept of supply of services effected for consideration – Retail vouchers provided by undertaking to employees as part of remuneration – Directive 77/388, art. 2(1).

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