Case Law

Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise Case C-48/97 considered whether the supply of goods in exchange for vouchers given with the purchase of fuel was a ‘supply for consideration’. ECJ held that the goods were being supplied free of charge and therefore, not for 'consideration'.

ECJ ruled that the taxable amount is the selling price less the amount indicated on the voucher and refunded. Elida Gibbs Ltd v Commissioners of Customs and Excise Case C-317/94

Held that when a supplier sold a voucher at a discount and promised subsequently to accept that voucher at face value or part payment of the price of goods purchased by a customer, then the consideration represented by the voucher is the sum actually received by the supplier on the sale of the voucher. Argos Distributors Ltd v Commissioners of Customs and Excise Case C-288/94

The amount on which tax is chargeable is the actual amount the supplier is entitled to receive. Boots Company plc v Commissioners of Customs and Excise Case C-126/88