Court of Justice (Fourth Chamber) 10 July 2008, C-484/06 (Fiscale eenheid Koninklijke Ahold NV v Staatssecretaris van Financiën.)

Also known as

In Case C-484/06, the Court of Justice (Fourth Chamber) addressed whether Community law governs the rounding of VAT amounts and whether Member States are obliged to permit taxable persons to round down VAT per item. The Court held that, in the absence of specific Community legislation, it is for Member States to determine the rules and methods for rounding VAT amounts, subject to observance of the principles of fiscal neutrality and proportionality underpinning the common VAT system. Community law, as it then stood, imposed no specific obligation on Member States to permit taxable persons to round down per item the amount of VAT payable.AI