ECJ (Opinion) Sixth VAT Directive Article 5(6) – Gifts of small value – Samples – Definition – Recorded music – Distribution free of charge for promotional purposes.
Judges:
Jaaskinen AG
Citations:
C-581/08, [2010] EUECJ C-581/08 – O
Links:
Cited by:
Opinion – EMI Group v The Commissioners for Her Majesty’s Revenue and Customs ECJ 30-Sep-2010
ECJ Sixth VAT Directive – Second sentence of Article 5(6) – Concept of ‘samples’ – Concept of ‘gifts of small value’ – Recorded music – Distribution free of charge for promotional purposes . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 17 August 2022; Ref: scu.408532
