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 were no express rules governing this in European legislation, and therefore the matter was one for national governments. However a national rule which allowed rounding down on a per item basis was inconsistent with European law.


C-484/06, [2008] EUECJ C-484/06 – O





Cited by:

OpinionKoninklijke 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 . .
Lists of cited by and citing cases may be incomplete.


Updated: 13 July 2022; Ref: scu.264001