Judgment of the Court (Second Chamber), 26 January 2012

Minister Finansów v Kraft Foods Polska SA

Reference for a preliminary ruling from the Naczelny Sąd Administracyjny

Taxation — VAT — Directive 2006/112/EC — Article 90(1) — Price reduced after the supply has taken place — National legislation which makes the reduction of the taxable amount contingent on the supplier of the goods or services possessing acknowledgment of receipt of a correcting invoice by the purchaser of the goods or services — Principle of VAT neutrality — Principle of proportionality

Case C‑588/10

Reports of Cases

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