Calculation, promotion scheme

Cars

Artificial valuations

Determination

Part-exchange

– see Part-exchange

Cash-back coupons

Connected persons, compatibility of national provisions with Community law

Consideration

– see Consideration

Costs incurred in acquiring and maintaining properties

Cross-frontier passenger transport

Delivery charges, mail order goods

Free meal and cigarettes given to coach drivers

Imported vehicles

Determination

Inclusion of vehicle tax

Meaning

Member's subscriptions towards magazine

Money-off coupons

Failure of member state to fulfil obligations

Generally

Price reduction coupons issued by manufacturer

Private use of business assets

Purchase price of bonus and delivery costs

Purchases made by mail order agents

Reduction

Retail credit sales of goods

Sale of bingo cards

Tour operators' margin scheme

Bought-in and in-house supplies

Generally

Prompt payment discounts