CELEX: C1997/026/01
Language: en
Date: 1997-01-25 00:00:00
Title: JUDGMENT OF THE COURT (Sixth Chamber) of 24 October 1996 in Case C-288/94 (reference for a preliminary ruling from the VAT and Duties Tribunal): Argos Distributors Ltd v. Commissioners of Customs and Excise (Value-added tax - Sixth Directive - Taxable amount)

25 . 1 . 97          EN                 Official Journal of the European Communities                                     No C 26/ 1
                                                                I
                                                         (Information)
                                            COURT OF JUSTICE
                                                      COURT OF JUSTICE
              JUDGMENT OF THE COURT                                the price of goods purchased by a customer who was not
                      ( Sixth Chamber)                             the buyer of the voucher, and who does not normally
                                                                   know the actual price at which the voucher was sold by
                    of 24 October 1996                             the supplier, the consideration represented by the voucher
                                                                   is the sum actually received by the supplier on the sale of
in Case C-288/94 (reference for a preliminary ruling from          the voucher.
the VAT and Duties Tribunal): Argos Distributors Ltd v.
           Commissioners of Customs and Excise (')
                                                                   ( J ) OJNoC 380, 31 . 12 . 1994 .
  (Value-added tax — Sixth Directive — Taxable amount)             ( 2 ) OJ No L 145, 13 . 6 . 1977, p. 1 .
                         ( 971C 26/01 )
               (Language of the case: English)
                                                                                  JUDGMENT OF THE COURT
In Case C-288/94: reference to the Court pursuant to
Article 177 of the EC Treaty from the VAT and Duties                                        (Fourth Chamber)
Tribunal, London, for a preliminary ruling in the                                          of 24 October 1996
proceedings pending before that court between Argos
Distributors Limited and Commissioners of Customs and              in Case C-172/95 (reference for a preliminary ruling from
Excise — on the interpretation of Article 11 of the sixth          the Tribunal Administratif, Amiens ): Société sucrière
Directive, Council Directive 77/388/EEC of 17 May 1977             agricole de Maizy and Société sucrière de Berneuil-sur­
on the harmonization of the laws of the Member States                         Aisne v. Directeur régional des impôts i 1 )
relating to turnover taxes — Common system of value­               (Common organization of the markets in the sugar
added tax: uniform basis of assessment (2 ) — the Court            sector — Chargeable event for storage, production
( Sixth Chamber), composed of: G. F. Mancini, President            and elimination levies — Period in respect of which
of the Chamber, C. N. Kakouris ( Rapporteur ) and G.                                elimination levies are payable)
Hirsch, Judges; N. Fennelly, Advocate-General; H. von
Holstein, Deputy Registrar, for the Registrar, has given a                                       97/C 26/02 )
judgment on 24 October 1996 , in which it has ruled:
                                                                                    (Language of the case: French)
Article 11 (A) (1 ) (a) of the sixth Directive, Council
Directive 77/388/EEC of 17 May 1977 on the                            (Provisional translation; the definitive translation will be
harmonization of the laws of the Member States relating                       published in the European Court Reports)
to turnover taxes — Common system of value-added tax:
uniform basis of assessment, must be interpreted as
meaning that, when a supplier has sold a voucher to a              In Case C-l 72/95 : reference to the Court pursuant to
buyer at a discount and promised subsequently to accept            Article 177 of the EC Treaty from the Tribunal
that voucher at its face value in full or part payment of          Administratif ( Administrative Court), Amiens ( France ), for