Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE VII TAXABLE AMOUNT

CHAPTER 5 Miscellaneous provisions

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.