CJEU – Recent Developments in Value Added Tax 2021

S. 2341. Introduction

This Chapter contains a legal analysis of seven CJEU judgments/orders relating to the taxable amount, and two judgments on VAT rates.

2. Taxable Amount

In 2021, up to the time of writing of this contribution, the CJEU published six judgments and one order relating to the taxable amount. There are two central provisions in connection with the taxable amount. Firstly, Art. 73 of the VAT Directive provides that 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. Secondly, Art. 90 of the VAT Directive stipulates that the taxable amount shall, in the case of cancellation, refusal, or total or partial non-payment, or where the price is reduced after the supply takes place, be reduced accordingly under conditions that shall be determined by the Member States. In this chapter, the author discusses the judgments and the order of the CJEU regarding the taxable amount, and provides his legal analyses.

2.1. Case C-717/19, Boehringer II

2.1.1. The facts and referred question

Boehringer II invo...