Article 92

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

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.

National law under this provision

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05