Decision given on 27 March 2003 by Miss Gort (Chairman).
Taxable amount – Commission paid in cash to business consultants in respect of own purchases and for introducing customers – Whether supplier entitled to treat commission as discount under Directive 77/388, the sixth VAT directive, art. 11(C)(1) – Freemans and Littlewoods considered.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.