No. 17,962

Decision given on 30 December 2002 by Mr Lawson (Chairman).

Unjust enrichment – Car leasing companies – Change in VAT treatment of Manufacturers Bonuses – Basis of tribunal’s jurisdiction – EC principle of equal treatment – Value Added Tax Act 1994, s. 80(3), 83(t) and 84(10); Directive 77/388, the sixth VAT directive, art. 11(A)(3)(b).

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