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Judgment of the Court (Sixth Chamber) of 24 October 1996.
Elida Gibbs Ltd v Commissioners of Customs and Excise.
Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.
Value added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount.
Case C-317/94.
ECLI identifier: ECLI:EU:C:1996:400
- CELEX number:
- 61994CJ0317
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 24/10/1996
Opinion of Mr Advocate General Fennelly delivered on 27 June 1996.
Elida Gibbs Ltd v Commissioners of Customs and Excise.
Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.
Value added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount.
Case C-317/94.
ECLI identifier: ECLI:EU:C:1996:255
- CELEX number:
- 61994CC0317
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 27/06/1996
Domain: All, CELEX number: 61994C?0317, Search language: English