Interpretación de los conceptos «entrega gratuita de bienes» y «prestación única» a efectos del IVA: STJUE de 5 de octubre de 2023, C-505/22

Abstract

The European Court of Justice interprets articles 2 and 16 of the VAT Directive, in order to clarify whether in the case of subscription to a magazine, accompanied by the delivery of a gift of little value, the fiscal consideration of supply of goods is appropriate (including a principal and an ancillary supplies), or, on the contrary, the subscription gift must be considered to constitute a disposal of goods free of charge.