Commentary

BB/17A/99 Kuwait Petroleum (GB) Ltd—judgment of the European Court of Justice (ECJ)

Part V16 Forms and other HMRC material

BB/17A/99 Kuwait Petroleum (GB) Ltd—judgment of the European Court of Justice (ECJ)

BB/17A/99 Kuwait Petroleum (GB) Ltd—judgment of the European Court of Justice (ECJ)

Business Brief, Issue 17. 5 August 1999

This Business Brief gives details of the recent judgment of the European Court of Justice (ECJ) in Kuwait Petroleum (GB) Ltd v C & E Comrs [1999] STC 488, see Part V11] (Kuwait) which confirmed Customs' view that output tax is due on reward goods under certain business promotion schemes. It also details the withdrawal of the concessionary treatment applied to such reward goods announced in Business Brief 10/96 [BB/10A/96].

Background

Kuwait Petroleum ran a sales promotion scheme between 1991 and 1996 in which both the

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