Chancery Division.

Lightman J.

Judgment delivered 20 June 2000.

Value added tax – Taxable amount – Mail order company – Commission earned by agents on sale of catalogue goods – Additional commission earned for purchase of further goods paid for with commission already earned – Whether commission on further goods a non-taxable discount on sale price of goods or part of non-monetary consideration for supply of services and subject to VAT – Sixth Council directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 11(A)(1) and (3).

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