Court of Justice of the European Union · EU
Judgment of the Court (Second Chamber), 19 December 2012.#Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#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.#Case C‑310/11.
- Identifier
- CELEX 62011CJ0310
- Status
- decided
- Decided
- 19 December 2012
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62011CJ0310
- Source provider
- eurlex
- Retrieved
- 2026-08-27T15:29:57.044Z
Identifier
- CELEX: 62011CJ0310
Direct relationships
No labelled cross-repository relations yet.