Koninklijke Ahold v Staatssecretaris van Financi: ECJ 10 Jul 2008

ECJ Reference for a preliminary ruling First and Sixth VAT directives – Principles of fiscal neutrality and proportionality – Rules concerning rounding of amounts of VAT Rounding down per item

Citations:

[2008] EUECJ C-484/06, C-484/06

Links:

Bailii

Jurisdiction:

European

Citing:

Opinion – Koninklijke Ahold v Staatssecretaris van Financi ECJ 24-Jan-2008
(Opinion) The court considered the application of rounding procedures to VAT. Two issues arose: whether rounding was to be applied on a per item or per receipt basis and whether the matter was governed by national or Uuropean laws.
Held: There . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 01 November 2022; Ref: scu.460497