CASE C-484/06 AHOLD

20 Aug 2008

First published by De Voil Indirect Tax Intelligence, Issue 147, August 2008

In Ahold, the Court of Justice was faced with an entirely novel question, which was how a retailer should account for output tax in the everyday situation where it sold goods to final consumers at VAT inclusive selling prices and the amount of VAT due included a fraction of the smallest currency unit in payment.

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