Full deduction of input VAT where goods are sold for a price lower than the cost price

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Notes

1 C-267/15 Gemeente Woerden ECLI:EU:C:2016:466.

2 C–285/11 Bonik ECLI:EU:C:2012:774.

3 C–324/11 Tóth ECLI:EU:C:2012:549.

4 See eg. C-98/98 Midland Bank ECLI:EU:C:2000:300.

5 C-412/03 Hotel Scandic Gåsabäck ECLI:EU:C:2005:47.

6 C-285/10 Campsa Estaciones de Servicio ECLI:EU:C:2011:381.

7 50/87 Commission v France ECLI:EU:C:2011:381.

8 C-255/02 Halifax ECLI:EU:C:2006:121.

9 C-97/90 Lennartz ECLI:EU:C:1991:315, C-62/93 BP Soupergaz ECLI:EU:C:1995:223, C-37/95 Ghent Coal Terminal ECLI:EU:C:1998:1, C-78/00 Commission v Italy ECLI:EU:C:2001:579, C-376/02 ”Goed Wonen” ECLI:EU:C:2005:251, C-204/03 Commission v Spain ECLI:EU:C:2005:588, C-243/03 Commission v France ECLI:EU:C:2005:589, C-63/04 Centralan Property ECLI:EU:C:2005:773, C-95/07 Ecotrade ECLI:EU:C:2008:267, C-96/07 Ecotrade ECLI:EU:C:2007:257 and C-385/09 Nidera Handelscompagnie ECLI:EU:C:2010:627.

10 See Ramsdahl Jensen, Dennis, Merværdiavgiftspligten – En analyse af den afgiftspligtige transaktion, Aarhus School of Business 2003 page 288 and 290.

11 The last case before this one where this was obvious was Hotel Scandic Gåsabäck.