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Document 62011CA0310
Case C-310/11: Judgment of the Court (Second Chamber) of 19 December 2012 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Grattan plc v The Commissioners for Her Majesty’s Revenue & Customs (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)
Case C-310/11: Judgment of the Court (Second Chamber) of 19 December 2012 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Grattan plc v The Commissioners for Her Majesty’s Revenue & Customs (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)
Case C-310/11: Judgment of the Court (Second Chamber) of 19 December 2012 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Grattan plc v The Commissioners for Her Majesty’s Revenue & Customs (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)
SL C 46, 16.2.2013, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 19/12/2012
- Date lodged:
- 20/06/2011
- Author:
- Sud
- Form:
- Pravosudna informacija
- Authentic language:
- engleski
- Link
- Select all documents mentioning this document
- Instruments cited in case law:
- Link
|
16.2.2013 |
EN |
Official Journal of the European Union |
C 46/6 |
Judgment of the Court (Second Chamber) of 19 December 2012 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Grattan plc v The Commissioners for Her Majesty’s Revenue & Customs
(Case C-310/11) (1)
(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)
2013/C 46/10
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Appellant: Grattan plc
Respondent: The Commissioners for Her Majesty’s Revenue & Customs
Re:
Request for a preliminary ruling — First-tier Tribunal (Tax Chamber) — Interpretation of Article 8(a) of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ, English Special Edition 1967, p. 16) — Basis of assessment — Supply of goods — Commission paid by a mail order company to its agent, acting as intermediary in the supply of goods to the final consumer — Commission taking the form either of a payment of money or of a credit against amounts owed to the company in respect of goods purchased by the agent for the agent’s own use — Retrospective reduction of the basis of assessment of supplies of goods made before 1 January 1978, by virtue of the direct effect of Article 8(a) of the directive and/or application of the principles of fiscal neutrality or equal treatment
Operative part of the judgment
Article 8(a) of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax 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.
