Case C-310/11

Grattan plc

v

The Commissioners of Her Majesty’s Revenue & Customs

(Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber))

‛Taxation — VAT — Second Directive 67/228/EEC — Article 8(a) — Sixth Directive 77/388/EEC — Supply of goods — Basis of assessment — Commission paid by a mail order company to its agent — Purchases by third-party customers — Price reduction after the chargeable event — Direct effect’

Summary — Judgment of the Court (Second Chamber), 19 December 2012

1. Harmonisation of fiscal legislation — Common system of value added tax — Directives 67/228 and 77/388 — Degree of harmonisation not comparable

   (Council Directives 67/228 and 77/388)

2. Harmonisation of fiscal legislation — Common system of value added tax — Basis of assessment — Supply of goods — Commission paid by a mail order company to its agent, for supplies already made — Whether possible, under Directive 67/228, to reduce the basis of assessment retrospectively — Not possible

   (Council Directive 67/228, Art. 8(a))

1.  See the text of the decision.

   (see para. 33)

2.  Article 8(a) of Second Directive 67/228 on the harmonisation of legislation of Member States concerning turnover taxes must be interpreted as not conferring upon a taxable person the right to treat the basis of assessment of a supply of goods as retrospectively reduced where, after the time of that supply of goods, an agent received a credit from the supplier which the agent elected to take either as a payment of money or as a credit against amounts owed to the supplier in respect of supplies of goods that had already taken place.

   (see para. 37, operative part)

Case C-310/11

Grattan plc

v

The Commissioners of Her Majesty’s Revenue & Customs

(Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber))

‛Taxation — VAT — Second Directive 67/228/EEC — Article 8(a) — Sixth Directive 77/388/EEC — Supply of goods — Basis of assessment — Commission paid by a mail order company to its agent — Purchases by third-party customers — Price reduction after the chargeable event — Direct effect’

Summary — Judgment of the Court (Second Chamber), 19 December 2012

1. Harmonisation of fiscal legislation — Common system of value added tax — Directives 67/228 and 77/388 — Degree of harmonisation not comparable

   (Council Directives 67/228 and 77/388)

2. Harmonisation of fiscal legislation — Common system of value added tax — Basis of assessment — Supply of goods — Commission paid by a mail order company to its agent, for supplies already made — Whether possible, under Directive 67/228, to reduce the basis of assessment retrospectively — Not possible

   (Council Directive 67/228, Art. 8(a))

1.  See the text of the decision.

   (see para. 33)

2.  Article 8(a) of Second Directive 67/228 on the harmonisation of legislation of Member States concerning turnover taxes must be interpreted as not conferring upon a taxable person the right to treat the basis of assessment of a supply of goods as retrospectively reduced where, after the time of that supply of goods, an agent received a credit from the supplier which the agent elected to take either as a payment of money or as a credit against amounts owed to the supplier in respect of supplies of goods that had already taken place.

   (see para. 37, operative part)