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Europe Daily Bulletin No. 10227

2 October 2010
Contents Publication in full By article 33 / 39
GENERAL NEWS / (eu) eu/court of justice
Court interprets concepts of “samples” and “gifts of small value” appearing in 6th VAT directive

Brussels, 01/10/2010 (Agence Europe) - In its ruling handed down on Thursday 30 September in Case C-581/08, the Court interpreted the concepts of “samples” and “gifts of small value” appearing in Article 5(6) of the 6th VAT directive (77/388/EEC) in response to six questions put to it for a preliminary ruling by the VAT and Duties Tribunal, London (UK) which was called on to hear a case between record company EMI and the Commissioners for Her Majesty's Revenue and Customs, relating...

Contents

A LOOK BEHIND THE NEWS
THE DAY IN POLITICS
GENERAL NEWS
CALENDAR OF EVENTS