Court of Justice of the European Union · EU
Judgment of the Court (Third Chamber) of 14 December 2017.#Avon Cosmetics Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#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.#Case C-305/16.
- Identifier
- CELEX 62016CJ0305
- Status
- decided
- Decided
- 14 December 2017
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62016CJ0305
- Source provider
- eurlex
- Retrieved
- 2026-08-27T12:56:10.165Z
Identifier
- CELEX: 62016CJ0305
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