Astra Zeneca UK Ltd v Revenue and Customs Commissioners (Case C-40/09).  BVC 101
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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