TITLE VIITAXABLE AMOUNT

CHAPTER 5Miscellaneous provisions

Article 92

As regards the costs of returnable packing material, Member States may take one of the following measures:

  1. (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;

  2. (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.