CELEX: 62011CA0310
Language: en
Date: 2012-12-19 00:00:00
Title: Case C-310/11: Judgment of the Court (Second Chamber) of 19 December 2012 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Grattan plc v The Commissioners for Her Majesty’s Revenue & Customs (Taxation — VAT — Second Directive 67/228/EEC — Article 8(a) — Sixth Directive 77/388/EEC — Supply of goods — Basis of assessment — Commission paid by a mail order company to its agent — Purchases by third-party customers — Price reduction after the chargeable event — Direct effect)

16.2.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 46/6
            
         Judgment of the Court (Second Chamber) of 19 December 2012 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Grattan plc v The Commissioners for Her Majesty’s Revenue & Customs
   (Case C-310/11) (1)
   
   (Taxation - VAT - Second Directive 67/228/EEC - Article 8(a) - Sixth Directive 77/388/EEC - Supply of goods - Basis of assessment - Commission paid by a mail order company to its agent - Purchases by third-party customers - Price reduction after the chargeable event - Direct effect)
   2013/C 46/10
   Language of the case: English
   
      Referring court
   
   First-tier Tribunal (Tax Chamber)
   
      Parties to the main proceedings
   
   
      Appellant: Grattan plc
   
      Respondent: The Commissioners for Her Majesty’s Revenue & Customs
   
      Re:
   
   Request for a preliminary ruling — First-tier Tribunal (Tax Chamber) — Interpretation of Article 8(a) of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ, English Special Edition 1967, p. 16) — Basis of assessment — Supply of goods — Commission paid by a mail order company to its agent, acting as intermediary in the supply of goods to the final consumer — Commission taking the form either of a payment of money or of a credit against amounts owed to the company in respect of goods purchased by the agent for the agent’s own use — Retrospective reduction of the basis of assessment of supplies of goods made before 1 January 1978, by virtue of the direct effect of Article 8(a) of the directive and/or application of the principles of fiscal neutrality or equal treatment
   
      Operative part of the judgment
   
   Article 8(a) of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax must be interpreted as not conferring upon a taxable person the right to treat the basis of assessment of a supply of goods as retrospectively reduced where, after the time of that supply of goods, an agent received a credit from the supplier which the agent elected to take either as a payment of money or as a credit against amounts owed to the supplier in respect of supplies of goods that had already taken place.
   
      (1)  OJ C 282, 24.9.2011.