Jurisdiction(s):
United Kingdom

Key definition

Supply definition

What does Supply mean? Supply describes the provision of goods, services or rights by one party to another for consideration. In UK VAT law it is a defined term: Value Added Tax Act 1994, s.5(2)(a) states that “supply includes all forms of supply”, and s.5 distinguishes between a supply of goods and a supply of services, with deeming rules (such as self-supplies). In Ireland, the Value-Added Tax Consolidation Act 2010 similarly defines supply of goods and supply of services on a broad basis. The concept is central to VAT, determining whether a transaction is taxable, the place and time of supply (tax point), and...

CMA Article 101/Chapter I cartel and information-exchange decisions on galvanised steel water tanks (CE/9691/12, 2016): settlements, £2.7m fines, criminal prosecution; Balmoral v CMA appeal

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Practice notes

CASE HUB (note–Appeal lodged by Balmoral in Balmoral v CMA)

ARCHIVED – this hub records the status as at 19 December 2016 and is no longer updated. See also Balmoral v CMA timeline and commentary.

Case facts

Outline

CMA Article 101 TFEU/Chapter I probe into a suspected cartel in the Supply of galvanised steel water storage tanks, covering customer allocation, price fixing, bid rigging, and the sharing of commercially sensitive data (case CE/9691/12).

Latest developments

On 19 December 2016, the CMA issued two infringement decisions.

Decision 1

Following settlement and admissions of wrongdoing, the CMA determined that Franklin Hodge, Galglass, KW and CST operated a market‑sharing, price‑fixing and bid‑rigging cartel. Penalties imposed were:

CST – no penalty owing to immunity
Franklin Hodge – £2,015,135, including a 30% leniency reduction and a 20% settlement reduction
Galglass – £587,926, including a 20% reduction for settling
KW – £22,248, including a 20% reduction for settling

Decision 2

The CMA concluded that Franklin Hodge, Galglass, KW and Balmoral exchanged confidential information on current prices and intended future pricing. Franklin Hodge...

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