Court of Justice of the European Union · Judgment
C-581/08EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs
- Decided
- 2010-09-30
- ECLI
- ECLI:EU:C:2010:559
- CELEX
- 62008CJ0581
- Finality
- Final, the decision cannot be appealed
The court's own keywords
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.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act