Customs and Excise Commissioners v Euphony Communications Ltd.  BVC 473
 EWHC 3008 (Ch).
Judgment delivered 10 December 2003.
Value added tax – Supply of services – Commission – Taxpayer paid commission to consultants who introduced new customers – Taxpayer requested refund of overpaid VAT on basis that commission was retrospective discount or price rebate – Customs refused claim since commission was consideration for supply of services by consultant – Whether direct link between activities of consultant and commission earned – Whether commission payment referable to services supplied by consultant – Council Directive 77/388, art. 11(C)(1).