[2006] EWHC 1498 (Ch).

Chancery Division.

[The appeal against this decision is reported at [2007] BVC 823.]

Lindsay J.

Judgment delivered 22 June 2006.

Value added tax – Input tax – Supply of goods or services – Nectar points scheme – Purchasers of primary goods receiving points enabling them to acquire secondary goods from other suppliers – Taxpayer paid supplier for secondary goods – Taxpayer seeking repayment of input tax – Whether supply of secondary goods made to taxpayer – Whether question should be referred to European Court of Justice – Value Added Tax Act 1994, s. 5(2), 19(2) – Directive 77/388, art. 11(A)(1)(a).

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