Court of Justice of the European Communities (Sixth Chamber).

G F Mancini, President of the Chamber, C N Kakouris, F A Schockweiler, P J G Kapteyn and J L Murray JJ, W van Gerven, Advocate General.

Judgment delivered 2 June 1994.

Taxation – Value added tax – Taxable amount – Consideration for supply – Goods supplied without charge by mail order company for introducing new customers – Whether taxable amount the cost of the goods to the company or the estimated price which might have been charged on a catalogue sale – The sixth VAT directive, Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 11(A)(1).

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