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
K Lenaerts, P
[2010] EUECJ C-581/08, C-581/08
Bailii
Citing:
Opinion – EMI Group v The Commissioners for Her Majesty’s Revenue and Customs ECJ 15-Apr-2010
ECJ (Opinion) Sixth VAT Directive Article 5(6) – Gifts of small value – Samples – Definition – Recorded music – Distribution free of charge for promotional purposes. . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 29 November 2021; Ref: scu.521397
