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Esso Petroleum Co Ltd v Comrs of Customs and Excise : ウィキペディア英語版 | Esso Petroleum Co Ltd v Comrs of Customs and Excise
''Esso Petroleum Co Ltd v Commissioners of Customs and Excise'' () (UKHL 4 ) is an English contract law case, concerning the rule of creation of legal relations in English law. ==Facts== Esso offered a World Cup coin with likenesses of English 1970 squad players, given to every motorist buying over four gallons of petrol. The Revenue argued these coins should have purchase tax charged on them because they were ‘produced in quantity for general sale.’
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Esso Petroleum Co Ltd v Comrs of Customs and Excise」の詳細全文を読む
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