VAT and forfeited advance payments: Where does the law stand following Air France-KLM?

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Notes

1 See in this regard, Case 102/86 Apple and Pear Development Council v Commissioners of Customs and Excise (1988) ECR 01443.

2 See, for example, European Commission Document 9926/12 FISC 67, ‘Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers’ COM(2012) 206 final, 10 May 2012.

3 Which would be the usual use of the term—see for example the Oxford English Dictionary.