Avon Cosmetics (Value Added Tax (Vat) – Taxable Amount : Judgment): ECJ 14 Dec 2017

Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 11A(1)(a) – Taxable amount – Article 17 – Right to deduct – Article 27 – Special derogating measures – Decision 89/534/EEC – Marketing structure based on the supply of goods through non-taxable persons – Taxation on the open market value of the goods as determined at the final stage of the marketing chain – Inclusion of the costs incurred by those persons

Citations:

C-305/16, [2017] EUECJ C-305/16, [2017] WLR(D) 831, ECLI:EU:C:2017:970

Links:

Bailii, WLRD

Jurisdiction:

European

VAT

Updated: 02 April 2022; Ref: scu.602067