Court of Appeal (Civil Division).

Stuart-Smith, Ward and Schiemann LJJ

Judgment delivered 3 February 2000.

Value added tax – Taxable amount – Consideration – Multiple supply – Delivery of mail order goods available to customers on request – Part of delivery charge stated to be paid by taxpayer to the Post Office on behalf of the customer – Whether taxable amount was the total delivery charge or the total delivery charge less the payment to the Post Office – Sixth Council directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 11(A)(1)(a) and (3)(c).

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