Yorkshire Co-operatives TITJUR Judgment of the Court (Sixth Chamber) of 16 January 2003. # Yorkshire Co-operatives Ltd v Commissioners of Customs & Excise. # Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom. # Sixth VAT Directive - Reduction coupons issued by a manufacturer - Taxable amount in the hands of the retailer. # Case C-398/99.