Court of Justice 9 July 1998, C-48/97 (Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 This case concerns whether `free gifts', supplied as part of a scheme, using `stamps', for the promotion of sales of fuel at petrol stations, come, for VAT purposes, within the consideration of the price paid at the pump or, if not supplied for that consideration, whether they are, in any event, covered by Article 5(6) of the Sixth