The Weekly Law Reports
[1997] 2 WLR 477
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
ARGOS DISTRIBUTORS LTD.
v.
CUSTOMS AND EXCISE COMMISSIONERS
(Case C-288/94)
ELIDA GIBBS LTD.
v.
CUSTOMS AND EXCISE COMMISSIONERS
(Case C-317/94)
1996 April 25;
June 27;
Oct. 24
June 27;
Oct. 24
President of Chamber G. F. Mancini Judges C. N. Kakouris and G. Hirsch Advocate General N. Fennelly
Revenue
— Value added tax
— Taxable amount
— Money-off, cash-back and voucher schemes for promoting sales of supplier's goods
— Supplier ultimately receiving less than original price of goods
— Whether consideration for supply amount received by supplier
—
Council Directive (77/388/E.E.C.), arts. 11(A)(1)(a), 11(C)(1)