MAN (89/886) and (MAN/89/887)

No. 8859

Decision given 17 August 1992.

Supply – Consideration – Goods offered as inducements to persons introducing themselves or others as potential customers – Whether goods supplied for a consideration or gifts made in the course of business – Value of supply – Value based on cost price to the appellant – Value Added Tax Act 1983, sec. 10, Sch. 2, para. 5(1) and (2); Sixth Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 2, 5 and 11(A).

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