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Court of Justice of the European Union · Judgment

C‑310/11Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs

Decided
2012-12-19
ECLI
ECLI:EU:C:2012:822
CELEX
62011CJ0310
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
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    • Model card and audit published under the EU AI Act

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