CAA de VERSAILLES, 3ème chambre, 06/06/2017, 17VE00830, Inédit au recueil Lebon

Keywords
EuroCases
FR EN
Directive 86/560/EEC - Articles 2 and 4
Directive 2006/112/EC - 168
Drective 77/388/EEC - 17
VAT refunds
Taxable person established outside of the EU
Loyalty rewards
Summary
EuroCases
EN FR

In the present case, the Administrative Court of Appeal of Versailles (Cour administrative d’appel de Versailles) had to examine a loyalty rewards program in the light of the EU system of value-added taxation.

The company Marriott Rewards Llc asked the Administrative Court of Montreuil

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