Grattan Plc v The Commissioners Of Her Majesty’s Revenue and Customs: ECJ 13 Sep 2012

ECJ Opinion – Taxation – Value added tax – Article 8(a) of Second Directive 67/228/EEC – Basis of assessment in the event of repayment of part of the consideration after the supply takes place

Judges:

Kokott AG

Citations:

C-310/11, [2012] EUECJ C-310/11

Links:

Bailii

European, VAT

Updated: 05 November 2022; Ref: scu.464442