Part-exchange
Amount of consideration
Commentary –
Indirect Tax Reporter ¶11-035
Artificial valuations of cars: bumping up value
Commentary –
Indirect Tax Reporter ¶11-035
Cars, taxable amount
Allowance on supply of new cars
Case Law –
(1986) 2 BVC 205,416
Consideration not consisting wholly of money
Case Law –
Customs and Excise Commissioners v Littlewoods Organisation plc; Lex Services plc v Customs and Excise Commissioners; Customs and Excise Commissioners v Bugeja; Kuwait Petroleum (GB) Ltd v Customs and Excise Commissioners. [2002] BVC 71
;
Lex Service plc. [1999] BVC 2,307
;
Lex Services plc v Customs and Excise Commissioners. [2000] BVC 338
;
Lex Services plc v Customs and Excise Commissioners. [2004] BVC 53
Case on
Commentary –
Indirect Tax Reporter ¶18-240
Motor dealer deposit contributions
Commentary –
Indirect Tax Reporter ¶11-035
Movable goods for similar goods, failure of member state to fulfil obligations
Case Law –
(1985) 2 BVC 200,139
;
(1985) 2 BVC 200,170
Mutual supplies
Commentary –
Indirect Tax Reporter ¶15-650
Output tax
Commentary –
Indirect Tax Reporter ¶104
;
Indirect Tax Reporter ¶18-240
Second-hand goods scheme
Commentary –
Indirect Tax Reporter ¶48-725