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

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)