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Document 62024CA0436
Case C-436/24, Lyko Operations: Judgment of the Court (Ninth Chamber) of 5 March 2026 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Skatteverket v Lyko Operations AB (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of voucher – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value)
Case C-436/24, Lyko Operations: Judgment of the Court (Ninth Chamber) of 5 March 2026 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Skatteverket v Lyko Operations AB (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of voucher – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value)
Case C-436/24, Lyko Operations: Judgment of the Court (Ninth Chamber) of 5 March 2026 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Skatteverket v Lyko Operations AB (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of voucher – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value)
OJ C, C/2026/2491, 11.5.2026, ELI: http://data.europa.eu/eli/C/2026/2491/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN C series |
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C/2026/2491 |
11.5.2026 |
Judgment of the Court (Ninth Chamber) of 5 March 2026 (request for a preliminary ruling from the Högsta förvaltningsdomstolen – Sweden) – Skatteverket v Lyko Operations AB
(Case C-436/24, (1) Lyko Operations)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 30a - Supply of goods - Concept of ‘voucher’ - Classification - Customer loyalty programme in the form of points awarded on the basis of previous purchases - Points which may be redeemed for products of low value)
(C/2026/2491)
Language of the case: Swedish
Referring court
Högsta förvaltningsdomstolen
Parties to the main proceedings
Applicant: Skatteverket
Defendant: Lyko Operations AB
Operative part of the judgment
The concept of ‘voucher’ defined in point 1 of Article 30a of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive (EU) 2016/1065 of 27 June 2016,
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 are determined on the basis of the amount spent on the purchase of goods and are used by those customers to obtain additional goods offered for sale by that supplier when a new purchase is made from that supplier’s range, where there is no obligation for the supplier to accept those points as consideration or part consideration for a supply of goods.
(1) OJ C, C/2024/5084.
ELI: http://data.europa.eu/eli/C/2026/2491/oj
ISSN 1977-091X (electronic edition)