Article 87 Directive 2006/112/EC
Importation of goods
Title VII · Taxable amount › Chapter 4 · Importation of goods
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Text of Article 87
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 importation.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 87: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 87 of Directive 2006/112/EC, most recent first.
- C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Opinion · 9 September 2021 · United Kingdom