Judgment_paragraph 26 · Minister Finansów v Kraft Foods Polska SA (C-588/10)

26As to whether the principles of VAT neutrality and proportionality preclude such a requirement, it must be noted that Article 90(1) of the VAT Directive requires the Member States to reduce the taxable amount and, consequently, the amount of VAT payable by the taxable person whenever, after a transaction has been concluded, part or all of the consideration has not been received by the taxable person (see Case C-330/95 Goldsmiths [1997] ECR I-3801, paragraph 16).

Minister Finansów v Kraft Foods Polska SA (C-588/10)

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