(a) of goods bought for personal, family or household use, unless the seller, at any time before or at the conclusion of the contract, neither knew nor ought to have known that the goods were bought for any such use;

4. Remission is granted under this Order in respect of goods purchased or imported by a representative on condition that they are not sold or otherwise disposed of by him before they have been in his use or possession for one year.

Member States such as Poland, the Netherlands or Germany would face more than €500 million of additional costs for the road transport of traded goods; Spain or the Czech Republic would see their businesses paying more than €200 million in additional costs; Border controls would cost the 1.7 million cross-border workers, or the firms that employ them, between €2.5 and €4.5 billion in terms of time lost; At least 13 million tourist nights could be lost, with a total cost of €1.2 billion; At least €1.1 billion of administrative costs would have to be paid by governments due to the need for increased staff for border controls.

‘Purchases of energy products and electricity’ shall mean the actual cost of energy purchased or generated within the business.

Infringement proceedings against Germany for VAT assessment on goods bought at reduced prices with money-off coupons

What happens with the existing retail sales tax is that not only is it applied to the price of the goods that are purchased, but it is embedded in the cost of every item produced and every service generated by a business in a province with that kind of tax.