Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH

Subject Matter

REVENUE — Value added tax — Taxable amount — Taxpayer acting as intermediary in arranging travel services provided by tour operators to customers — Taxpayer granting customers price reduction funded from commission paid by tour operator — Principle allowing for reduction of taxable amount in respect of discounts granted by manufacturer through distribution chain — Whether applicable where intermediary granting reduction — Whether price reduction leading to reduction of taxable amount — Council Directive 77/388/EEC, art 11A(1)(a)

(Case C-300/12); [2014] Ch 335; [2014] 2 WLR 1105