Case law

  • Case Details
    • National ID: AP de Madrid (Sección 7a) Sentencia num. 555/2014 de 22 septiembre
    • Member State: Spain
    • Common Name:link
    • Decision type: Court decision in appeal
    • Decision date: 22/09/2014
    • Court: Provincial Court of Madrid
    • Subject:
    • Plaintiff: Unkown
    • Defendant: Prosecutor
    • Keywords: selling price
  • Directive Articles
    Price Indication Directive, Article 2, (a)
  • Headnote
    VAT is not part of the price - although it has to be displayed along with it.
  • Facts
    Five friends gathered in Calle Alcala, in the centre of Madrid, to shoplift in many shops. However, the police were tracking them and they were caught. After the trial was held, they were convicted and sentenced to 5 months in prison. However, they asked for the decision to be appealed.
  • Legal issue
    The Court ruled that, although Royal Decree 3423/2000 states that the price must be inclusive of the VAT and other applicable taxes, VAT is still an indirect tax and, therefore, it has to be considered as an element different from the price.
  • Decision

    Is the VAT part of the price?

    Full text: Full text

  • Related Cases

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  • Legal Literature

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  • Result
    As a result of the interpretation of article 2.a) of Royal Decree 3423/2000, VAT was excluded from the price. However, the price of the stolen goods was still in the threshold of the serious infringement and not in that of the minor, which was the claim of the plaintiffs.