![CJEU World Comm Trading adjustment recovery VAT after later discount](/sites/default/files/styles/search_result/public/2020-06/vrouwe_justitia.jpg?h=bd332949)
CJEU in World Comm Trading case: always adjust the recovery of VAT after receipt of a discount at a later date
The European Court of Justice ruled that a price discount leads to an adjustment of the recipient’s VAT recovery, even in the absence of a (credit) invoice specifying the supplies to which the discount relates.