Sa Chaussure Bally v Ministry of Finance Belgium: ECJ 20 Sep 1993

The Vatable amount is based on what a purchaser pays ignoring any commissions.


Ind Summary 20-Sep-1993, Times 22-Jul-1993, C-18/92, C-18/92, [1993] EUECJ C-18/92



Cited by:

CitedRevenue and Customs v Debenhams Retail Plc CA 18-Jul-2005
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .
Lists of cited by and citing cases may be incomplete.

VAT, Consumer, European, VAT

Updated: 20 May 2022; Ref: scu.88964