The Vatable amount is based on what a purchaser pays ignoring any commissions.
Citations:
Ind Summary 20-Sep-1993, Times 22-Jul-1993, C-18/92, C-18/92, [1993] EUECJ C-18/92
Links:
Cited by:
Cited – Revenue 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
