15In January 1991 the Commissioners ruled that Marks & Spencer should account for VAT on the face value of the vouchers. It proceeded to do so until the Court of Justice gave judgment on that question in Case C-288/94 Argos Distributors [1996] ECR I-5311). In that case, the Court held that Article HA(l)(a) of the Sixth Directive must be interpreted as meaning that, when a supplier has sold a voucher to a buyer at a discount and promised to accept that voucher subsequently at its face value in full or part payment of the price of goods purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher is the sum actually received by the supplier upon the sale of the voucher.
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