V3.241 Self-supply orders

Directive 2006/112/EC, art 18(1)(a) (formerly Directive 77/388/EEC, art 5(7)(a)) provides that member states may treat as a supply of goods for consideration 'the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible'. See, for example, Staatssecretaris van Financiën v Gemeente Vlaardingen (Case C-299/11, CJEU). In that case, the appellant was required to apply a self-supply charge in respect of

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