Source KPMG
Referring ECJ cases
- Roadtrip through ECJ cases: Focus on ”Discounts”
- C-317/94 – Elida Gibbs Ltd. – Money back and discount coupons – Taxable amount to be adjusted
- C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Decision – Discounts reduce the VAT value of pharmaceutical supplies
