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La sentencia del TJUE Astra Zeneca: un nuevo enfoque en materia de IVA y Retribución en Especie (vales de compra) a los empleados - Despacho de abogados Gómez-Acebo & Pombo
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La sentencia del TJUE Astra Zeneca: un nuevo enfoque en materia de IVA y Retribución en Especie (vales de compra) a los empleados

icon 17 de septiembre, 2010
1. TJUE en el asunto Astra Zeneca.

En esta sentencia de 29 de julio de 2010, C-40/09, el Tribunal de Justicia de la UE, analiza desde la perspectiva del IVA la tributación que corresponde aplicar a un sistema de «retribución flexible» consistente en la entrega de vales de compra (retail vouchers) a los empleados que pueden canjear en determinados comercios por bienes o servicios.En este contexto, se plantean varias cuestiones relacionadas con la aplicación del IVA, entre las que destacan las dos siguientes:…

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La sentencia del TJUE Astra Zeneca: un nuevo enfoque en materia de IVA y Retribución en Especie (vales de compra) a los empleados

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José Manuel Calderón

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