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.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.