CASE C-484/06 AHOLD

20 Aug 2008 | by Raymond Hill

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.