No. 16,318

Decision given by Mr Demack (Chairman) on 19 October 1999.

Supply – Mail order company – Consideration – Commission earned by agents on sale of catalogue goods – Further commission earned for purchase of additional goods – Whether discount on sale price of goods or part of non-monetary consideration for supplies of goods and subject to VAT – Directive 77/388, the sixth VAT directive, art. 11(A)(1) and (3); Value Added Tax Act 1994, s. 19(2) and (3).

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