28In the second place, as regards the classification of the card at issue in the main proceedings as a ‘multi-purpose voucher’ within the meaning of Article 30a(3) of the VAT Directive, it should be noted that that concept is residual in scope. All vouchers other than single-purpose vouchers constitute ‘multi-purpose vouchers’, in accordance with that provision. Consequently, it is necessary to ascertain, first, whether that card falls within the scope of the concept of ‘single-purpose voucher’ referred to in Article 30a(2) of the VAT Directive.
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