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
- C-230/87 (Naturally Yours Cosmetics) – The taxable amount is a subjective value which must be capable of being expressed in monetary terms
- C-18/92 (Bally) – Percentage withheld by credit card company does not reduce taxable amount
- C-33/93 (Empire Stores) – Delivery, without additional payment, of article to person who registers himself or another as a new customer
- C-38/93 (Glawe) – Taxable Amount for Gaming Machines: Stakes Excluding Winnings Proportion
- C-288/94 (Argos Distributors) – Taxable amount of a voucher is the sum actually received by the supplier upon the sale of the voucher
- C-215/94 (Mohr) – An indemnity for the abandonment of milk production is not subject to VAT
- C-317/94 (Elida Gibbs Ltd.) – Money back and discount coupons – Taxable amount to be adjusted
- C-384/95 (Landboden-Agrardienste) – A national compensation scheme not to harvest at least 20% does not constitute a supply of services
- C-398/99 (Yorkshire Co-operatives) – The nominal value of that coupon must be included in the taxable amount in the hands of the retailer
- C-498/99 (Town & County Factors) – The full amount of the participation costs received by the organizer of a game forms the taxable amount
- C-184/00 (Office des produits wallons) – Subsidies covering a part of the operating costs of a taxable person are liable to tax if directly linked to a specific economic activity
- C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount
- C-381/01, C-495/01, C-144/02, C-463/02 (Commission vs Italy, Germany, Finland, Sweden) – Subsidy directly related to price
- C-621/10 & C-129/11 (Balkan and Sea Properties and Provadinvest) – Opting for normal value is not allowed in cases that are not listed in Art. 80 of the VAT Directive
- C-69/11 (Connoisseur Belgium) – No VAT due if contractually agreed costs are not charged
- C-549/11 (Orfey Balgaria EOOD) – Liability before services are provided when all details are known and services are accurately described
- Joined Cases C-618/11, C-637/11, C-659/11 (TVI – Televisão Independente SA) – Taxable amount of VAT on commercial advertising broadcasting services includes a broadcasting tax
- C-19/12 (Efir) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for construction services provided
- C-153/12 (Sani treyd) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for the construction of a residential complex
- C-249/12 (Tulică) & C-250/12 (Plavoşin) – Price is considered is assumed to include VAT in case not mentioned in the agreement
- C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively
- C-494/12 (Dixons Retail) – Retailers’ sales are subject to VAT where a customer fraudulently uses a credit card
- C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price”
- C-256/14 (Lisboagás GDL) – Taxable amount includes amount of taxes paid by the concessionaire of the gas distribution network to the municipalities for the use of the public domain
- C-544/16 (Marcandi) – Issuing of ‘credits’ that can be used to place bids in online auctions
- C-295/17 (MEO – Serviços de Comunicações e Multimédia) – VAT on early termination of broadband deal
- C-214/18 (PSM ‘K’) – Considering fees to be inclusive of VAT — Principles of neutrality and proportionality
- C-43/19 (Vodafone Portugal) – Termination fees subject to VAT
- C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – VAT due can be adjusted if excessive VAT Rates are applied
- C-377/23 (Sancra) – Order – VAT assumed to be included in wrongly 0% rated invoice
ECJ Cases Pending
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