– see also Vouchers

Gifts, goods exchanged for petrol coupons

Commentary – VAT Reporter ¶11-065

Public revenue dividends

– see Public revenue dividends

Rights/representing dividends or interest on a security

– see Securities and secondary securities

Taxable amount

Consideration

Case Law – (1986) 2 BVC 205,418 ; Boots Co plc v. Customs and Excise Commissioners (Case 126/88). (1990) 5 BVC 21 ; The Boots Co. plc v. Customs and Excise Commissioners. (1987) 3 BVC 151

Money-off coupons, failure of member state to fulfil obligation

Case Law – EC Commission v Germany (Case C-427/98). [2003] BVC 205

Price reduction coupons issued by manufacturer

Case Law – Yorkshire Co-operatives Ltd v Customs & Excise Commissioners (Case C-398/99). [2003] BVC 234 ; Yorkshire Co-operatives Ltd. [1999] BVC 2,098

Trading

– see Securities for money