Title VII: Taxable amount [1]

Chapter 5: Miscellaneous provisions

Article 92

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

1. 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;

2. 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.