Keywords
Summary

Keywords

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Tax provisions - Harmonization of legislation - Turnover taxes - Common system of value-added tax - Taxable amount - Price discounts and rebates - Concept - Reduction in sale price granted upon the surrender of a coupon obtained free of charge by the customer upon a previous purchase -Included

( Council Directive 77/388, Art . 11 A 3(b ) )

Summary

Article 11 A 3 of the Sixth Directive ( 77/388/EEC ), laying down the items not to be included, within the territory of the country, in the taxable amount for the purposes of value-added tax, must be interpreted as meaning that the expression "price discounts and rebates allowed to the customer and accounted for at the time of supply" covers the difference between the normal retail selling price of the goods supplied and the sum of money actually received by the retailer for those goods where the retailer accepts from the customer a coupon given free of charge by the retailer to the customer upon a previous purchase made at the normal retail selling price .