Further reading of some of the references clears up some of the confusion between gifts and donations. "Gifts" would not be subject to VAT tax because they are defined as "monetary donations." However, "donations" are defined as "goods," so the shipment of literature in question would be subject to VAT tax because it is not in monetary form. In fact, the dubs tried to revalue the goods at the lower value of the price they cost the organization to produce. They can't have it both ways.
Anyhow, a clearer understanding of the legal difference between a gift and a donation in Armenia should have been known and understood by the JWs. This was one of the reasons the European court found in not addressing the case. Armenia had made things clear and WT ignored the information. Armenia had clearly distinguished the differences between the two, it was clear that they required VAT tax to be paid on goods and that shipments of Bible literature were indeed goods (Donations) and not the Gifts (in monetary form) that were exempt from VAT tax.
You can bet WT would want the full retail value of the goods credited to them if it benefitted them. Remember when the "Donation" arrangement appeared in the late 80s and suddenly there were no donations to cover the literature that publishers were taking from the literature desk? The Society really quickly send letters imploring the brothers to consider the value of either cassettes or DVDs (which?) to be at least $100. Yet it was also commonly asked that the public purchase the Watchtower and Awake " just at the cost of printing." Yes 50 cents for 2 magazines; it cost them maybe 2 cents. Publishers were very aware of the markup and especially pioneers who got the literature for a lower price than other publishers at the literature counter. Very hypocritical and it appears they are playing both sides of the coin in this case as well. "If we have to pay VAT, then at least value the goods at what it actually cost us to make them, and, oh, by the way, they are donations (that we made to ourselves) and, uh, also monetary gifts..."
It sounds like they just threw everything at the problem seeing what might possibly stick.