LON (98/388)

No. 16,104

Decision given 27 May 1999.

Taxable amount – Third-party supplies of insurance – Value of supply to end users – Cars supplied through independent dealers and dealers within the group – Promotional supply of free insurance to customers paid for by appellants – Whether taxable amount included cost of insurance – Directive 77/388, the sixth VAT directive, art. 11(A)(1)(a).

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