Asunto C-305/16: Sentencia del Tribunal de Justicia (Sala Tercera) de 14 de diciembre de 2017 (petición de decisión prejudicial planteada por el First-tier Tribunal (Tax Chamber) — Reino Unido) — Avon Cosmetics Ldt/The Commissioners for Her Majesty’s Revenue and Customs [Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Sexta Directiva 77/388/CEE — Artículo 11, parte A, apartado 1, letra a) — Base imponible — Artículo 17 — Derecho a deducción — Artículo 27 — Medidas especiales de inaplicación — Decisión 89/534/CEE — Sistema de comercialización basado en la entrega de bienes por mediación de personas no sujetas al impuesto — Imposición sobre el valor normal de los bienes fijado en la última fase de comercialización — Inclusión de los costes soportados por dichas personas]
| Section | información judicial |
| Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
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