Elida Gibbs Ltd v Customs and Excise Comrs

Subject Matter

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/EEC), arts 11(A)(1)(a), 11(C)(1)

(Case C-317/94); [1997] QB 499; [1997] 2 WLR 477