swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases. Â
VAT - From: 1990 To: 1990
This page lists 3 cases, and was prepared on 02 April 2018.
ÂTrafalgar Tours Ltd v Customs and Excise Commissioners [1990] STC 127
1990
CA
European, VAT
United Kingdom legislation is to be construed so far as possible so as to give effect to the purpose(s) of the European directives. As to the meaining of 'consideration' under the Sixth Directive: "Having regard to art 11A(1)(a) of the Sixth Directive, we are, therefore, subject to one important qualification prepared to accept that the expression 'consideration' in s 10(2) of the 1983 Act means everything which the supplier has received or is to receive from the purchaser, the customer or a third party for the relevant supplies. The one important qualification is this. The concept of receipt for this purpose is not to be confined to mere physical receipt; anything which is received by persons for and on behalf of the supplier must be treated for this purpose as received by the supplier himself .…"
1 Citers
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 British Airways Plc v Customs and Excise Commissioners; 1990 - [1990] STC 643
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Boots Company plc v Commissioners of Customs and Excise C-126/88; [1990] STC 387
27 Mar 1990
ECJ
European, VAT
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.
1 Citers
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