LON (97/1035)

No. 15,670

Decision given 8 August 1998.

Taxable amount – Mail order business – Computation of daily gross takings under optional method where self-financed credit provided – Commission paid to agents for own and customer purchases – Whether taxable amount catalogue price of goods less agent’s discount – Whether commission ‘price discount or rebate accounted for at the time of supply’ – Whether reference to European Court of Justice for preliminary ruling necessary – Directive 77/388, the sixth VAT directive, art. 11(A)(1), 11(A)(3) and 11(C)(1).

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