“…on has been concluded, part or all of the consideration has not been received by the taxable person (see Goldsmiths (Jewellers) Ltd v Customs and Excise Comrs (Case C-330/95) [1997] STC 1073, [1997] ECR I-3801, para 16).…”
“…nd that one element of the Old Scheme (the exclusion of barter transactions) contravened EU law: Goldsmiths (Jewellers) Ltd v Customs and Excise Commissioners (Case C-330/95) [1997] STC 1073. Although I was at one stage attracted by the argument that the position must be different for the 9-month period, in respect of which it shou…”
“… with the rule that the tax authorities may not charge a VAT amount exceeding the amount paid by the taxable person (see, inter alia Elida Gibbs, paragraph 24; Case C-330/95 Goldsmiths [1997] ECR I-3801, paragraph 15; and Balkan and Sea Properties and Provadinvest, paragraph 44).…”