MAN (97/207)

No. 15,821

Decision given 24 November 1998.

Valuation – Consideration for supply – Manufacturer sold goods to retailer, which were then sold to customer – Manufacturer issued coupons – Customer entitled to reduction on purchase price of goods – Manufacturer provided retailer with refund of amount of reduction given to customer – Whether amount refunded represented reduction of input tax deductible by retailer – Whether retailer accountable for VAT on full price or reduced price of goods – Directive 77/388, the sixth VAT directive, art. 11(A)(1).

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