VATcodexEU VAT case law · Court of Justice and General Court

Article 79 Directive 2006/112/EC

Supply of goods or services

Title VII · Taxable amount › Chapter 2 · Supply of goods or services

Open in the compendium14 cases ↓

Text of Article 79

The taxable amount shall not include the following factors:

(a)price reductions by way of discount for early payment;

(b)price discounts and rebates granted to the customer and obtained by him at the time of the supply;

(c)amounts received by a taxable person from the customer, as repayment of expenditure incurred in the name and on behalf of the customer, and entered in his books in a suspense account.

The taxable person must furnish proof of the actual amount of the expenditure referred to in point (c) of the first paragraph and may not deduct any VAT which may have been charged.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 79: 14 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 79 of Directive 2006/112/EC, most recent first.

  1. C-436/24 Lyko Operations Opinion · 11 September 2025
  2. C-125/24 Palmstråle Opinion · 6 March 2025
  3. C-248/23 Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation) Opinion · 6 June 2024 · Hungary
  4. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany
  5. C-127/22 Balgarska telekomunikatsionna kompania Judgment · 4 May 2023 · Bulgaria
  6. C-605/20 Suzlon Wind Energy Portugal Judgment · 24 February 2022 · Portugal
  7. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom · cites Article 79(b)
  8. C-462/16 Boehringer Ingelheim Pharma Opinion · 11 July 2017 · Germany · cites Article 79(b)
  9. C-256/14 Lisboagás GDL Judgment · 11 June 2015 · Portugal
  10. C-618/11 TVI Judgment · 5 December 2013 · Portugal · cites Article 79(c)
  11. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Poland
  12. C-106/10 Lidl & Companhia Judgment · 28 July 2011 · Portugal
  13. C-433/09 Commission v Austria Judgment · 22 December 2010 · Austria
  14. C-228/09 Commission v Poland Judgment · 20 May 2010 · Poland

VAT Committee guidelines on Article 79: 1

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.