C‑588/10Minister Finansów v Kraft Foods Polska SA

Domstolens egne nøkkelord

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.

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