WITH material AS
(
SELECT *
FROM
(VALUES (2, 'x', '2010/07/23'),
(3, 'y', '2009/01/01'),
(4, 'z', '2010/07/23')) vals (code, [desc], ExpireDate)
)
SELECT
COALESCE(m.code,x.code) AS code,
COALESCE(m.[desc],x.[desc]) AS [desc]
FROM material m
FULL OUTER JOIN (SELECT 0 AS code, '1' AS [desc] ) x ON 1=0
WHERE m.code IS NULL OR m.ExpireDate ='2010/07/23'
Придает
code desc
----------- ----
2 x
4 z
0 1