H&I 2023/308:Deco Proteste – Editores. Supply of free tablets or smartphones to new subscribers to magazines is not a supply of goods separate from the magazines. Court of Justice

H&I 2023/308

Deco Proteste – Editores. Supply of free tablets or smartphones to new subscribers to magazines is not a supply of goods separate from the magazines. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the Court of Justice in the case Deco Proteste – Editores. Article 2(1)(a) and the first paragraph of Article 16 of Council Directive 2006/112/EC must be interpreted as meaning that the provision of a subscription gift in return for taking out a subscription to periodicals constitutes a supply that is ancillary to the principal service of supplying periodicals, which falls within the concept of ‘supply of goods for consideration’, within the meaning of those provisions, and must not be regarded as a disposal of goods free of charge within the meaning of the first paragraph of Article ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.