No. 20,028

Decision given on the 16 March 2007 by Adrian Shipwright (Chairman)

Value of supply – Car manufacturer’s bonus scheme – Manufacturer paid monthly sums on behalf of the customer to HP company within its VAT group – Documentation expressed this as a reduction in the capital sum due under the HP agreement – Whether payment was of capital or customer’s interest – EC Directive 77/388, the sixth VAT directive, art. 1–5 and 11.

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