Article 92 Directive 2006/112/EC
Taxable amount
Title VII · Taxable amount › Chapter 5 · Miscellaneous provisions
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Text of Article 92
As regards the costs of returnable packing material, Member States may take one of the following measures:
(a)exclude them from the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is not returned;
(b)include them in the taxable amount and take the measures necessary to ensure that this amount is adjusted if the packing material is in fact returned.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 92: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 92 of Directive 2006/112/EC, most recent first.
- T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026