Court of Justice 20 September 2001, C-398/99 (Yorkshire Co-operatives Ltd v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General I ─ Introduction 1. The present case concerns the taxable amount in relation to transactions of retailers who allow final consumers price reductions upon presentation of a coupon when they purchase goods and who in return receive from the manufacturer which issued the coupon a refund of an amount equal to the price reduction.