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Document 62009CN0055
Case C-55/09: Reference for a preliminary ruling from House of Lords (United Kingdom) made on 9 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Baxi Group Limited
Case C-55/09: Reference for a preliminary ruling from House of Lords (United Kingdom) made on 9 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Baxi Group Limited
Case C-55/09: Reference for a preliminary ruling from House of Lords (United Kingdom) made on 9 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Baxi Group Limited
OJ C 90, 18.4.2009, p. 14–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
18.4.2009 |
EN |
Official Journal of the European Union |
C 90/14 |
Reference for a preliminary ruling from House of Lords (United Kingdom) made on 9 February 2009 — Commissioners for Her Majesty's Revenue and Customs v Baxi Group Limited
(Case C-55/09)
2009/C 90/21
Language of the case: English
Referring court
House of Lords
Parties to the main proceedings
Applicant: Commissioners for Her Majesty's Revenue and Customs
Defendant: Baxi Group Limited
Questions referred
‘In circumstances where
A. |
a taxable person runs a business promotion scheme operated by an advertising and marketing company under which ‘points’ are issued to the taxable person's customers in connection with the purchase of goods by the customers from the taxable person; |
B. |
customers redeem the points by obtaining reward goods from the advertising and marketing company without payment; |
C. |
the taxable person has agreed with that other company to pay it the recommended retail price of the reward goods
|
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, p. 1
(2) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment OJ L 145, p. 1’