Coupons
– see also Vouchers
Gifts, goods exchanged for petrol coupons
Commentary –
Indirect Tax Reporter ¶11-065
Public revenue dividends
– see Public revenue dividends
Rights/representing dividends or interest on a security
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
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