Keywords
Summary

Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Taxable amount - Supply of services - Payment made as a subsidy that is part of the consideration to an economic operator in connection with a service provided to certain categories of beneficiaries - Payment - Inclusion in the taxable amount

(Council Directive 77/388, Art. 11A(1)(a))

Summary

$$Article 11A(1)(a) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that a sum paid in the context of a subsidy scheme by a public authority to an economic operator in connection with the service of energy advice supplied by the latter to certain categories of householders constitutes part of the consideration for the supply of services and forms part of the taxable amount in respect of that supply for the purposes of value added tax.

( see para 28, operative part )