Court of Justice 13 September 2012, C‑310/11 (Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs.)

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European Union · · · Cited by 2 · 13-09-2012

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 13 September 2012 ( 1 ) Case C-310/11 Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs (Reference for a preliminary ruling from the First-tier Tribunal, Tax Chamber (United Kingdom)) ‛Taxation — Value added tax — Article 8(a) of Second Directive 67/228/EEC — Basis of assessment in the event of repayment of part of the consideration

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