European Commission 22 July 2024, REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL pursuant to Article 410b of the VAT Directive, on the application of the VAT rules for vouchers - definition, distribution chains and non-redeemed vouchers -

EUROPEAN COMMISSION Brussels, 22.7.2024 COM(2024) 307 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL pursuant to Article 410b of the VAT Directive, on the application of the VAT rules for vouchers - definition, distribution chains and non-redeemed vouchers - Table of contents 1. Introduction 2. Background to the intervention 3.