OpenLegislation

Article 90

United Kingdom

Original text. Later amendments are not shown.

1.

In the case of cancellation, refusal or total or partial non-payment, or where the price is reduced after the supply takes place, the taxable amount shall be reduced accordingly under conditions which shall be determined by the Member States.

2.

In the case of total or partial non-payment, Member States may derogate from paragraph 1.

Notes on Title VII

Editorial notes

X1

Substituted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347 of 11 December 2006).