MAN (93/941)

No. 12,694

Decision given 8 September 1994.

Bad debt relief – Barter transaction – Recipient of the supply of goods in liquidation and unable to provide part of the services contracted to be supplied in exchange – Whether UK has validly exercised the power of derogation under art. 11(C)(1) of Directive 77/388, the sixth VAT directive – Finance Act 1990, s. 11.

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