Article 5 Use of Goods for non-business purposes Where a taxpayer applies goods, which form part of his business assets, for private purposes or for the private purposes of his employees, or disposes of the goods free of charge or for reduced payment, or...
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Article 5 Use of Goods for non-business purposes Where a taxpayer applies goods, which form part of his business assets, for private purposes or for the private purposes of his employees, or disposes of the goods free of charge or for reduced payment, or uses the goods for purposes unrelated to his business activities, if the VAT on the goods in question or the component parts thereof is wholly or partly deductible, such use or disposal shall be considered a supply of goods made for a consideration. Notwithstanding the provisions of paragraph 1 of this Article, the following shall not be considered a supply of goods made for a consideration: 1. the giving free of charge of business samples to customers or future customers inusual quantities for that purpose, provided they are not placed on sale by these customers or potential customers, or they are in a form which renders their sale impossible; 2. the giving of low-value gifts for the purpose of furtherance of the business activity of
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