Court of Justice 30 September 2010, Case C-581/08: Judgment of the Court (Third Chamber) of 30 September 2010 (reference for a preliminary ruling from the VAT and Duties Tribunal, London Tribunal Centre (United Kingdom)) — EMI Group Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Sixth VAT Directive — Second sentence of Article 5(6) — Concept of samples — Concept of gifts of small value — Recorded music — Distribution free of charge for promotional purposes)

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European Union · · · 20-11-2010

20.11.2010 EN Official Journal of the European Union C 317/7 Judgment of the Court (Third Chamber) of 30 September 2010 (reference for a preliminary ruling from the VAT and Duties Tribunal, London Tribunal Centre (United Kingdom)) — EMI Group Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Case C-581/08) (1) (Sixth VAT Directive - Second sentence of Article 5(6) - Concept of

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