Judgment of the Court of 15 May 2001 in Case C-34/99 (reference for a preliminary ruling from the House of Lords): Commissioners of Customs and Excise v Primback Ltd (Value added tax — Sixth Directive 77/388/EEC — Taxable amount — Retail credit sales of goods — Credit granted by a person other than the seller and at no cost to the customer — Payment by finance company to the seller of less than the price of the goods)