Article 87

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

The taxable amount shall not include the following factors: price reductions by way of discount for early payment; price discounts and rebates granted to the customer and obtained by him at the time of importation.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.