[2007] EWCA Civ 987.

Court of Appeal (Civil Division).

Mummery, Maurice Kay and Richards L JJ.

Judgment delivered 18 October 2007.

Value added tax – Output tax – Taxable amount – Sales promotion scheme – Gift vouchers – Points issued by supplier by reference to quantity of fuel purchased – Points redeemable in return for vouchers issued by retailers – Whether taxable amount to be reduced by cost of vouchers – Directive 77/388, art. 11(A)(1)(a), 11(C)(1).

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