LON (98/712)

No. 15,964

Decision given 5 March 1999.

Supply – Identification of supply – Coin-operated telephones – Unit cost displayed to customers – Partly-used coins retained – Whether appellant entitled to treat amount corresponding to unused value of coins as outside the scope of VAT – Whether consideration for telephone call full amount paid by customer – Value Added Tax Act 1994, s. 1(1)(a) and 2(1); Directive 77/388, the sixth VAT directive, art. 11(A)(1)(a).

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