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Council Directive 2006/112/ECDangos y teitl llawn
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
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Article 79U.K.
The taxable amount shall not include the following factors:
(a)
price reductions by way of discount for early payment;
(b)
price discounts and rebates granted to the customer and obtained by him at the time of the supply;
(c)
amounts received by a taxable person from the customer, as repayment of expenditure incurred in the name and on behalf of the customer, and entered in his books in a suspense account.
The taxable person must furnish proof of the actual amount of the expenditure referred to in point (c) of the first paragraph and may not deduct any VAT which may have been charged.
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