VAT opinion on gifts and samples goes EMI's way May 06 2010 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email An opinion from the European Court of Justice (ECJ) could pave the way for some UK businesses to reclaim VAT they have paid on gifts and samples. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login