The retailer accepted coupons issued through newspapers against part of the purchase price of goods. The discount was recovered from the manufacturers on surrender of the coupons. They paid VAT on the discounted value, relying upon Gibbs. The commissioners sought VAT on the amount before the discount. Held: The claimant had misinterpreted the Gibbs case. … Continue reading Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise: ECJ 16 Jan 2003