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Boots Company plc v Commissioners of Customs and Excise: ECJ 27 Mar 1990

In the simple case of a voucher which the issuer himself redeems by allowing a discount on a purchase from himself, the voucher is not property but is simply evidence of an obligation to give a discount.

Citations:

C-126/88, [1990] STC 387

Cited by:

CitedLex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 11 April 2022; Ref: scu.134868

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