UK GOVERNMENT: Kuwait petroleum (GB) Ltd -- Ju Judgement of the European Court of Justice (ECJ).

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M2 PRESSWIRE-6 August 1999-UK GOVERNMENT: Kuwait petroleum (GB) Ltd -- Judgement of the European Court of Justice (ECJ) (C)1994-99 M2 COMMUNICATIONS LTD RDATE:050899 This Business Brief gives details of the recent judgement of the European Court of Justice (ECJ) in Kuwait Petroleum (GB) Ltd (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 (issued on 5 June 1996). Background Kuwait Petroleum ran a sales promotion scheme between 1991 and 1996 in which both the company-owned service stations and about 160 independent retailers took part. Under this scheme,...