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Document 62011CJ0310
Summary of the Judgment
Summary of the Judgment
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
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)
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))
See the text of the decision.
(see para. 33)
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
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)
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))
See the text of the decision.
(see para. 33)
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)