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Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73)

Relevant articles in the EU VAT Directive 2006/112/EU

Article 73
In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.

ECJ Cases Decided

ECJ Cases Pending



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