Revenue and Customs Commissioners v Loyalty Management UK Ltd; Revenue and Customs Commissioners v Baxi Group Ltd (Joined Cases C-53/09 and C-55/09)  BVC 1
European Court of Justice (Second Chamber).
JN Cunhan Rodrigues, President of the Chamber, A Arabadjiev, A Rosas (Rapporteur), U Lõhmus and P Lindh, JJ, P Mengozzi, Advocate General.
Judgment delivered 7 October 2010.
Value added tax – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made by operator of scheme to redeemers supplying loyalty rewards – Payments made by trader to operator of scheme supplying loyalty rewards – Council Directive 77/388, art. 5, 6, 11(A)(1)(a), 17(2).