LON (93/2601 and 93/1398)

No. 12,809

Decision given 11 November 1994.

European Union – Supply of goods – Value of supply – Manufacturers’ money-off coupons – Coupons supplied to wholesalers and retailers – Basic scheme involved retailer abating price of goods and redeeming coupon from manufacturer – Cash-back scheme involved final customer receiving cash from manufacturer in exchange for coupon – Whether taxable amount reduced by amount stated on coupon – Directive 77/388, the sixth VAT directive, art. 11(A) and (C).

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