Navigating the VAT Landscape: Unwrapping the Complexities of Gifts in Deco Proteste – Editores

Abstract

In the case of Deco Proteste – Editores, the ECJ has ruled that a low-value gift, such as an inexpensive tablet or smartphone, provided with a magazine subscription, should be considered part of a single supply. In this context, the magazine subscription is deemed to be the main service, while the gift of the device becomes ancillary to that delivery. In this article, the author analyses this judgment, which in his opinion narrows the application of deemed supplies of goods in the context of promotional activities with gifts.