Case Law

When following a reservation, the hotelier provides the agreed service; he does no more than honour the contract entered into with his client. If the client fails to appear for his reservation, and forfeits his deposit, no service is supplied by the hotelier and therefore the deposit retained by the hotelier is not within the charge to VAT. Société thermale d’Eugénie-les-Bains v Ministère de l’Économie, des Finances et de l’Industrie Case C-277/05

The amount on which tax is chargeable is the actual amount the supplier is entitled to receive. Boots Company plc v Commissioners of Customs and Excise Case C-126/88

The issue under appeal was whether volume-based discounts/rebate payments constitute a reduction in consideration received by the Appellant in the supply of a medical product to private health insurance companies, and consequently, whether relief for a refund of VAT is available under section 39 VATCA 2010. 95TACD2021