||All England Reporter
|| All ER (D) 264 (Jul)
||Court of Justice of the European Communities
Judges Timmermans (President), Gulmann (Rapporteur), Puissochet, Cunha Rodrigues and Colneric
||15 July 2004
European Communities - Value added tax - Supply of goods and services - Supply for a consideration - Community aid not subject to value added tax - Council Directive (EEC) 77/388, art 11(A)(1)(a) - Council Regulation (EC) 603/95.
'Subsidies directly linked to the price' for the purposes of art11(A)(1)(a) of the Sixth Council Directive, (EEC)77-388, on the harmonisation of the laws of Member States relating to turnover taxes, included only subsidies that constituted the whole or part of the consideration for a supply of goods or services, and which were paid by a third party to the seller or supplier. It followed that aid paid under Council Regulation(EC)603-95 to undertakings producing dried fodder was not subject to VAT and, accordingly, the government had not failed to fulfil its obligations under the Sixth Directive by failing to apply VAT to that aid.
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