CELEX: 62010CA0588
Language: en
Date: 2012-01-26 00:00:00
Title: Case C-588/10: Judgment of the Court (Second Chamber) of 26 January 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny Izba Finansowa Wydzial I — Poland) — Minister Finansów v Kraft Foods Polska SA (Taxation — VAT — Directive 2006/112/EC — Article 90(1) — Price reduction after the transaction was effected — National legislation which makes reduction in the taxable amount subject to the requirement that the supplier of the goods or services be in possession of acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services — Principle of VAT neutrality — Principle of proportionality)

10.3.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 73/5
            
         Judgment of the Court (Second Chamber) of 26 January 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny Izba Finansowa Wydzial I — Poland) — Minister Finansów v Kraft Foods Polska SA
   (Case C-588/10) (1)
   
   (Taxation - VAT - Directive 2006/112/EC - Article 90(1) - Price reduction after the transaction was effected - National legislation which makes reduction in the taxable amount subject to the requirement that the supplier of the goods or services be in possession of acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services - Principle of VAT neutrality - Principle of proportionality)
   2012/C 73/07
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny Izba Finansowa Wydzial I
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: Kraft Foods Polska SA
   
      Re:
   
   Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Article 90(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Taxable amount — Price reduction after the transaction was effected — National legislation which makes reduction in the taxable amount subject to the other party to the contract obtaining and confirming receipt of a corrected invoice
   
      Operative part of the judgment
   
   The requirement that, in order to be entitled to reduce the taxable amount as set out in the initial invoice, the taxable person must be in possession of acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services constitutes a condition for the purpose Article 90(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
   The principles of the neutrality of value added tax and proportionality do not, in principle, preclude such a requirement. However, where it is impossible or excessively difficult for the taxable person who is a supplier of goods or services to obtain such acknowledgment of receipt within a reasonable period of time, he cannot be denied the opportunity of establishing, by other means, before the national tax authorities of the Member State concerned, first, that he has taken all the steps necessary in the circumstances of the case to satisfy himself that the purchaser of the goods or services is in possession of the correcting invoice and is aware of it and, second, that the transaction in question was in fact carried out in accordance with the conditions set out in the correcting invoice.
   
      (1)  OJ C 89, 19.3.2011.