VATcodexEU VAT case law · Court of Justice and General Court

Article 90 Directive 2006/112/EC

Taxable amount

Title VII · Taxable amount › Chapter 5 · Miscellaneous provisions

Open in the compendium55 cases ↓

Before 1 January 2007: Article 11 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 90

1.In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States.

2.In the case of total or partial non-payment, Member States may derogate from paragraph 1.

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

Case law on Article 90: 55 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 90 of Directive 2006/112/EC, most recent first.

  1. T-233/25 Mokoryte Judgment · 22 April 2026 · cites Article 90(1)
  2. C-603/24 Stellantis Portugal Opinion · 15 January 2026 · cites Article 90(1)
  3. C-436/24 Lyko Operations Opinion · 11 September 2025
  4. C-121/24 Vaniz Opinion · 4 September 2025 · Bulgaria
  5. C-744/23 Zlakov Opinion · 8 May 2025 · Bulgaria
  6. C-248/23 Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation) Judgment · 12 September 2024 · Hungary · cites Article 90(1)
  7. C-696/22 C (Court-appointed administrators and liquidators) Judgment · 13 June 2024 · Romania · cites Article 90(1)
  8. C-709/22 Syndyk Masy Upadłości A Opinion · 11 April 2024
  9. C-314/22 Consortium Remi Group Judgment · 29 February 2024 · Bulgaria · cites Article 90(1), (2)
  10. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Opinion · 16 November 2023 · Poland · cites Article 90(1)
  11. C-482/21 Euler Hermes Judgment · 9 February 2023 · Hungary · cites Article 90(1), (2)
  12. C-247/21 Luxury Trust Automobil Opinion · 14 July 2022 · Austria
  13. C-156/20 Zipvit Judgment · 13 January 2022 · United Kingdom
  14. C-398/20 ELVOSPOL Judgment · 11 November 2021 · Czechia · cites Article 90(1), (2)
  15. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Judgment · 28 October 2021 · Germany · cites Article 90(1), (2)
  16. C-717/19 Boehringer Ingelheim Judgment · 6 October 2021 · Hungary · cites Article 90(1)
  17. C-844/19 technoRent International and Others Judgment · 12 May 2021 · Austria · cites Article 90(1)
  18. C-802/19 Firma Z Judgment · 11 March 2021 · Germany · cites Article 90(1)
  19. C-507/20 FGSZ Order · 3 March 2021 · Hungary · cites Article 90(1), (2)
  20. C-335/19 E. (VAT – Reduction of the taxable amount) Judgment · 15 October 2020 · Poland · cites Article 90(1), (2)
  21. C-146/19 SCT Judgment · 11 June 2020 · Slovenia · cites Article 90(1), (2)
  22. C-684/18 World Comm Trading Gfz Judgment · 28 May 2020 · Romania
  23. C-756/19 Ramada Storax Order · 29 April 2020 · Portugal
  24. C-292/19 Porr Építési Kft. Order · 29 January 2020
  25. C-242/18 UniCredit Leasing Judgment · 3 July 2019 · Bulgaria · cites Article 90(1), (2)
  26. C-127/18 A-PACK CZ Judgment · 8 May 2019 · Czechia · cites Article 90(1), (2)
  27. C-672/17 Tratave Judgment · 6 December 2018 · Portugal · cites Article 90(1), (2)
  28. C-548/17 baumgarten sports & more Judgment · 29 November 2018 · Germany · cites Article 90(1), (2)
  29. C-295/17 Meo - Serviços de Comunicações e Multimédia Judgment · 22 November 2018 · Portugal
  30. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria · cites Article 90(1)
  31. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany · cites Article 90(1)
  32. C-396/16 T-2 Judgment · 22 February 2018 · Slovenia · cites Article 90(1), (2)
  33. C-462/16 Boehringer Ingelheim Pharma Judgment · 20 December 2017 · Germany · cites Article 90(1)
  34. C-8/17 Biosafe - Indústria de Reciclagens Opinion · 30 November 2017 · Portugal
  35. C-246/16 Di Maura Judgment · 23 November 2017 · Italy · cites Article 90(1), (2)
  36. C-404/16 Lombard Ingatlan Lízing Judgment · 12 October 2017 · Hungary · cites Article 90(1), (2)
  37. C-164/16 Mercedes-Benz Financial Services UK Opinion · 31 May 2017 · United Kingdom
  38. C-209/14 NLB Leasing Judgment · 2 July 2015 · Slovenia · cites Article 90(1)
  39. C-499/13 Macikowski Judgment · 26 March 2015 · Poland · cites Article 90(1)
  40. C-589/12 GMAC UK Judgment · 3 September 2014 · United Kingdom · cites Article 11C, 11C(1) of the Sixth Directive
  41. C-337/13 Almos Agrárkülkereskedelmi Judgment · 15 May 2014 · Hungary · cites Article 90(1), (2)
  42. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria · cites Article 90(1)
  43. C-300/12 Ibero Tours Judgment · 16 January 2014 · Germany · cites Article 11C(1) of the Sixth Directive
  44. C-310/11 Grattan Judgment · 19 December 2012 · United Kingdom · cites Article 11C, 11C(1) of the Sixth Directive
  45. C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria · cites Article 90(1)
  46. C-591/10 Littlewoods Retail and Others Judgment · 19 July 2012 · United Kingdom · cites Article 11C(1) of the Sixth Directive
  47. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Poland · cites Article 90(1)
  48. C-414/10 Véleclair Opinion · 17 November 2011 · France · cites Article 11C(1) of the Sixth Directive
  49. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  50. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands · cites Article 11C(1) of the Sixth Directive
  51. C-398/99 Yorkshire Co-operatives Judgment · 16 January 2003 · United Kingdom · cites Article 11C(1) of the Sixth Directive
  52. C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 11C(1) of the Sixth Directive
  53. C-86/99 Freemans Judgment · 29 May 2001 · United Kingdom · cites Article 11C, 11C(1) of the Sixth Directive
  54. C-330/95 Goldsmiths Judgment · 3 July 1997 · United Kingdom · cites Article 11C(1) of the Sixth Directive
  55. C-317/94 Elida Gibbs Judgment · 24 October 1996 · United Kingdom · cites Article 11C(1) of the Sixth Directive

VAT Committee guidelines on Article 90: 1

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