Trading post fee's
No, because there are 2 fees that are applied separately, and the rounding will not work in your favor.
List item @ 13c -> Listing fee 5% = 1c (rounded up to the minimum amount)
Item sold @ 13c -> Sales tax 10% = 1c (rounded down from 1.3c)
So you would receive 12c back, but have paid 11c for the item and 1c for the listing fee, effective breaking even.
Edit: see also http://wiki.guildwars2.com/wiki/Trading_Post#Fees
(edited by Astraea.6075)