Article 92

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

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

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.