Kuwait Petroleum (GB) Ltd v Customs & Excise [2001] EWCA Civ 337 (9 March 2001)
There is a more than fanciful prospect of success in the argument that the provision of redemption goods may be treated as a post-supply price reduction rather than a supply for consideration, warranting permission to appeal.
- Citation
- [2001] EWCA Civ 337
- Parties
- Appellant/applicant: Kuwait Petroleum (GB) Limited; Respondent/respondent: The Commissioners of Customs and Excise
- Jurisdiction
- England and Wales
- Judgment Date
- 09 March 2001
- Procedural Posture
- Civil Appeal / Renewed Application for Permission to Appeal
- Outcome
- permission to appeal granted
- Legal Topics
- VAT, Customer Loyalty Programmes, Principle of Neutrality, EC Sixth Directive
Case Brief
Summary, issues, holding and outcome
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Parties
Kuwait Petroleum (GB) Limited
Appellant/applicant
The Commissioners of Customs and Excise
Respondent/respondent
Procedural Posture
Civil Appeal / Renewed Application for Permission to Appeal
Legal Issues
- 1 Whether the provision of redemption goods under a customer loyalty programme constitutes a post-supply price reduction for VAT purposes under Article 11C of the Sixth Directive
- 2 Whether such provision breaches the principle of neutrality in VAT law
Ratio Decidendi
There is a more than fanciful prospect of success in the argument that the provision of redemption goods may be treated as a post-supply price reduction rather than a supply for consideration, warranting permission to appeal.
Court Disposition
permission to appeal granted
Orders
- Permission to appeal granted to the appellant
- Appellant permitted to file a further skeleton argument
Full Case Text
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