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